Valuation - Rejection of Transaction value - Demand of ...

Case Laws Customs

November 27, 2023

Valuation - Rejection of Transaction value - Demand of differential Customs Duty - the reasons given for rejecting the transition value, is against the provisions of Section 14 of the Customs Act read with Rule 8 of the Valuation rules. - So far rejection of transaction value is concerned, it is held that for the excess lumps the same were to be charged at 10% ad-valorem, and not 15% ad-valorem. - AT

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Valuation - Rejection of Transaction value - Demand of ...

Case Laws Customs

November 27, 2023

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