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Customs - Highlights / Catch Notes

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Valuation - import of old and used ships/vessels for breaking ...

Case Laws     Customs

June 29, 2023

Valuation - import of old and used ships/vessels for breaking purpose - In the absence of any allegation or evidence of extra consideration having been made by the importer over and above the said price, transaction value as declared by the importer has to be accepted. - AT

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