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Customs - Highlights / Catch Notes

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Valuation - Extra discount received - nothing to show that the ...


Court Upholds Declared Value of Goods; Extra Discount Available to All Buyers u/r 4(1.

June 24, 2013

Case Laws     Customs     AT

Valuation - Extra discount received - nothing to show that the same would not have been offered to anyone else wishing to buy the old stock, there is no reason why the declared value in question was not accepted under Rule 4(1) - AT

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