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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Valuation of import goods - transaction value based on invoice ...

Case Laws     Customs

March 21, 2023

Valuation of import goods - transaction value based on invoice price of the overseas suppliers - The appellant’s claim of payment of Customs duty on quantity received in shore tank is correct and legal and revenue claim of duty payment on transaction value based on invoices of all overseas suppliers is not sustainable - AT

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