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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Valuation of goods - Discount received by assessee - it is very ...


Exclusive 25% Import Discount Adjusts Invoice Value, Affects Bill of Entry Amendment from 40% to 25% Increase.

December 30, 2014

Case Laws     Customs     AT

Valuation of goods - Discount received by assessee - it is very clear that the importer is getting additional discount of 25% which is not available to anybody - invoice value would be loaded to 25% instead of 40% for the purpose of amendment of Bill of Entry. - AT

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