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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Valuation of imported goods - High Seas Sale - inclusion of ...


High Seas Sale Case: Court Rules on Including Service Charges in Assessable Value of Imported Goods, Canalizing Agent Role Discussed.

December 5, 2019

Case Laws     Customs     AT

Valuation of imported goods - High Seas Sale - inclusion of service charges in the assessable value - canalizing agent or not - The mere fact that the bids for import were finalised by the respondent (MMTC) after approval of NTPC, would not change the nature of transaction.

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