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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Valuation of imported goods - purchase of urea by the Appellant ...

Case Laws     Customs

February 26, 2020

Valuation of imported goods - purchase of urea by the Appellant from the Government of India on High Sea Sale - neither the amount of ₹ 17/- per MT paid by the Government of India to the STE could have been added to the assessable value on which the Appellant was required to pay duty, nor 2% Notional High Seal Sale could have been added in the assessable value. - AT

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