Valuation of imported goods - Diammonium Phosphate (DAP) - ...
Declared Value of Imported DAP Accepted Due to Satisfactory Evidence in Related Party Transaction Review.
June 13, 2020
Case Laws Customs AT
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.
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