Valuation - the enhancement cannot be based merely on ...

Contract Price Must Consider Time, Place, Relationships, and Quantity; Sole Reliance on Imports for Valuation Insufficient.

June 26, 2017

Case Laws Customs AT

Valuation - the enhancement cannot be based merely on contemporaneous imports. The time, place, the relationship of parties as well as the quantity to be supplied are all factors which have influence on the price fixed in the contract. This being so, the enhancement is without basis.

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Valuation - the enhancement cannot be based merely on ...

Contract Price Must Consider Time, Place, Relationships, and Quantity; Sole Reliance on Imports for Valuation Insufficient.

June 26, 2017

Case Laws Customs AT

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