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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Valuation of imported goods - PVC Laminated sheets (PVC floor ...


Appellant Challenges Customs Valuation of Thai PVC Imports Using Chinese Prices; Dispute Over Contemporaneous Import References.

February 14, 2020

Case Laws     Customs     AT

Valuation of imported goods - PVC Laminated sheets (PVC floor covering) - In the present case, the appellant has imported the material from Thailand whereas the Commissioner has relied upon the contemporaneous imports from China which cannot be considered as contemporaneous import at all.

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