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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation of goods - import from the group companies is covered ...


Customs Authority Misjudged 55% Price Difference in Imported Goods Valuation, Failing to Investigate Sales Promotion Agreements' Impact.

September 28, 2015

Case Laws     Customs     AT

Valuation of goods - import from the group companies is covered under Sales Promotion Agreements. - adjudicating authority simply considered the difference in price, which he states wrongly to be 55%, without examining the reasons for the price difference in proper prospective. - No demand - AT

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