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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - when the said import documents reveal that the goods ...


Import Documents Confirm Third-Party Value; No Basis to Reject Transaction Value Declared by Appellant's Italian Sister Company.

February 18, 2017

Case Laws     Customs     AT

Valuation - when the said import documents reveal that the goods have been procured from third party and the value declared is the value of the third party supplying the goods to Italian sister concern of the appellant, no question of rejection of transaction value arises - AT

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