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Customs - Highlights / Catch Notes

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Valuation - inclusion of royalty in the transaction value - Rule ...


Court Rules Royalty Exclusion in Transaction Value u/r 10(c) of Custom Valuation Rules, 2007; Overturns Deputy Commissioner's Order.

April 23, 2020

Case Laws     Customs     AT

Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the Royalty and the order of the Deputy Commissioner GATT valuation Cell was set aside. - AT

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