Valuation of imported goods - The applicant's proposed valuation ...

Case Laws Customs

June 24, 2023

Valuation of imported goods - The applicant's proposed valuation method, Transfer Pricing System and Steering Concept (TPuS) method also known as Resale Price method/Resale Minus method, for determination of transaction value under Section 14 of the Customs Act 1962 for goods proposed to be imported from the related party suppliers, after compliance with the procedure prescribed in the CBEC, is consistent with Rule 3 as well as Rule 7 of the Valuation Rules - AAR

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Valuation of imported goods - The applicant's proposed valuation ...

Case Laws Customs

June 24, 2023

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