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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Valuation of imported goods - Non-calcined petroleum coke - ...

Case Laws     Customs

February 20, 2023

Valuation of imported goods - Non-calcined petroleum coke - rejection of declared value - when there is a long term contract for lifting of a minimum 8 Lakh Tonnes Per Annum, obviously there will be substantial discount in the price. On this basis, it cannot be said that the comparable price of BGH Exim Limited should be taken for assessment of import of the appellant. - declared value to be accepted - AT

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