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Customs - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Transaction value for the purpose of levy of customs duty - ...


Royalty Payments Must Be Included in Transaction Value for Customs Duty Calculation to Ensure Accurate Duty Assessment.

December 11, 2012

Case Laws     Customs     AT

Transaction value for the purpose of levy of customs duty - royalty is paid for the supply of the goods as a condition of sale has to be necessarily included in the transaction value for the purpose of levy of customs duty - AT

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