Exclusion from assessable value u/s 14 - No substance in the ...

Appellant's request to use FOB price as cum-duty price under Customs Act Section 14 rejected; transaction value prevails.

April 19, 2014

Case Laws Customs AT

Exclusion from assessable value u/s 14 - No substance in the plea of the Appellant that FOB price be treated as cum-duty price and not the transaction value, as prescribed under Section 14 of the Customs Act, 1962 - AT

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Exclusion from assessable value u/s 14 - No substance in the ...

Appellant's request to use FOB price as cum-duty price under Customs Act Section 14 rejected; transaction value prevails.

April 19, 2014

Case Laws Customs AT

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