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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - determination of CVD - Section 4 or 4A - MRP Based ...


CVD Assessment: Proper Valuation Must Be Raised Before Final Bills of Entry; Extended Period Not Applicable.

December 15, 2015

Case Laws     Customs     AT

Valuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - before final assessment of Bills of Entry, they should have raised the question of proper valuation for assessment of CVD. Since they have not done so, the extended period cannot be invoked - AT

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