Valuation of imported goods - Diammonium Phosphate (DAP) - ...
Case Laws Customs
June 13, 2020
Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - if the price fluctuation is reasonably explained the same can be accepted. In the instant case cogent reasons have been given along with evidence and post practice details. - no reason to reject the declared value.
View Source