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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Valuation of export goods - While the rejection of the ...

Case Laws     Customs

October 5, 2018

Valuation of export goods - While the rejection of the transaction value under Rule 8 by the lower authority is correct, determining the value under Rule 6, ignoring Rule 4 is not correct because this Rule does not require exports to be made by the same exporter or within the same month for the Rule to apply.

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