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Customs - Highlights / Catch Notes

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Valuation - Panasound music system - whatever parts were ...


Panasound Music System Case: Rule 2(a) Inapplicable Due to Missing CD/VCD Mechanism and Top Cover in CKD Import.

March 23, 2018

Case Laws     Customs     AT

Valuation - Panasound music system - whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable - AT

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