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Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

High seas sales - Valuation - the import on high sea sale basis ...

Case Laws     Customs

April 25, 2017

High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous imports the value of which is almost near to the values declared by the appellant, the enhancement is unsustainable. - AT

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