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Customs - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Rejecting of Transaction value of imported goods – the best ...

Case Laws     Customs

January 15, 2013

Rejecting of Transaction value of imported goods – the best evidence is flowback of extra consideration. Since the parties are related parties such evidence may not easily be available. But in such cases evidence of imports at higher prices by unrelated buyers will be good evidence. - AT

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