Evasion of Anti-Dumping Duty - import of melamine - rejection of ...

Case Laws     Customs

December 19, 2020

Evasion of Anti-Dumping Duty - import of melamine - rejection of assessable value declared by the Appellant - while there was scope for addition of notional charges in the assessable value under the un-amended section 14 of the Customs Act, but after the actual sale price concept was introduced in the year 2007 on the basis of GATT guidelines and section 14 of the Customs Act was amended in 2007, any inclusion of notional charges seems to have lost its relevance and only actual cost incurred by the buyer is required to be considered - Additions in the absence of cross-examination of these three persons who had given statements regarding the valuation of the imported goods, is not valid - AT

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