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Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Valuation - no import duty can be levied on the goods lost, ...

Customs

May 18, 2016

Valuation - no import duty can be levied on the goods lost, pilfered or destroyed during transportation and it is the actual quantity received at the shore which would attract duty. - AT

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  10. Valuation - The extra consideration received by the appellant over and above on actual insurance charges, is required to be added in the assessable value of the finished goods - AT

 

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