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Customs - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Valuation of imported goods - zinc ash - Since real transaction ...


Customs Duty on Zinc Ash: Use Total Transaction Value Including Payments to Local Representatives for Accurate Assessment.

June 12, 2018

Case Laws     Customs     AT

Valuation of imported goods - zinc ash - Since real transaction value i.e. the amount transferred through legal channels and amount paid to the local representative of the foreign supplier is available the same becomes transaction value and the duty can be demanded taking the same as assessable value.

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