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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Valuation of imported goods - safranal - ...

Case Laws     Customs

July 7, 2023

Valuation of imported goods - safranal - redetermination/rejection of value - the value of Aroma Chemical while being imported as “Safranol” though was at reduced price for subsequent transaction but the same cannot be rejected for it being the transaction value. The transactions are held to be the ordinary sales. - AT

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