Valuation of imported goods - the activity of advertisement and ...

Case Laws Customs

February 15, 2020

Valuation of imported goods - the activity of advertisement and sales promotion is a post import activity incurred by the appellant on its own account and not for discharge for any obligation of the seller under the terms of sale. - Further, the impugned order is also vitiated due to mistake of fact. - Demand set aside.

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Valuation of imported goods - the activity of advertisement and ...

Case Laws Customs

February 15, 2020

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