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Customs - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Valuation of import - inclusion - The price paid by the ...

Customs

April 15, 2015

Valuation of import - inclusion - The price paid by the appellant for drawings and technical documents forming the subject-matter of contract MD 301 can by no stretch of imagination fall within the meaning of “an obligation of the seller” to a third party. There was also no payment made as a condition of sale of imported goods as such - SC

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