Valuation of imported goods - related party transaction or not - ...
Court Rules on Related Party Transaction in Import Valuation; Department Lacks Evidence for 1% Value Increase.
August 16, 2019
Case Laws Customs AT
Valuation of imported goods - related party transaction or not - Department has not adduced any evidence of any contemporaneous imports - Loading of value by 1% in respect of imported capital goods i.e. slitting line, which is already included in the value declared is sufficient.
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