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Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - import of crude oil - Quantity actually received ...

Case Laws     Customs

March 7, 2017

Valuation - import of crude oil - Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty. Quantity shown in bill of lading cannot be used for this purpose as it does not reflect quantity of goods at the time and place of importation - AT

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