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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Valuation - rejection of transaction value - although the ...


Declared Value Accepted: Relationship Between Supplier and Respondent Didn't Influence Price Under Customs Valuation Rules.

January 5, 2019

Case Laws     Customs     AT

Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the relationship between them had not influenced the price - declared value accepted as the transaction value.

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