Valuation of import goods - automobile parts - requirement of ...

Case Laws Customs

April 29, 2020

Valuation of import goods - automobile parts - requirement of affixing of ‘retail selling price’ - Such goods when routed through channels for industrial/institutional consumers are explicitly excluded from the statutory requirement under Legal Metrology Act, 2011. It would, therefore, appear that demonstrated intention of the importer/manufacturer by affixing of ‘retail selling price’ is the sole decider for adopting the alternative mechanism for assessment of additional duties of customs or duties of central excise, as the case may be. - AT

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Valuation of import goods - automobile parts - requirement of ...

Case Laws Customs

April 29, 2020

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