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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Valuation of imported goods - It is not the case of revenue that ...

Case Laws     Customs

January 22, 2019

Valuation of imported goods - It is not the case of revenue that it is either a Hawala transaction or remittance of additional consideration by the respondent to the exporter, over and above the declared transaction value - the Adjudicating Authority has erred in rejecting the declared price/transaction value.

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