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Customs - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation - rejection of transaction value - The original ...


Adjudicating Authority Rejects Import Pricing Based on Supplier's List, Citing Customs Valuation Rules, 1988 Violation.

January 20, 2017

Case Laws     Customs     AT

Valuation - rejection of transaction value - The original adjudicating authority has only recorded that the pricing of the imported goods made are as per price list supplied by the supplier of the collaborator. This is not sufficient to discharge the liability in tennis of the Customs Valuation Rules, 1988 - AT

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