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Customs - Highlights / Catch Notes

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Valuation of imported goods - edible oil - inclusion of value of ...

Case Laws     Customs

June 12, 2023

Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Demand set aside - AT

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