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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - demand of customs duty on license fee paid to the ...

Customs

September 27, 2016

Valuation - demand of customs duty on license fee paid to the overseas licensor - payment of service tax on license fee - the DRI could not have proceeded on the footing and in the facts and circumstances of the present case that there is a definite evasion. It is their duty to bring such cases of alleged evasion to the notice of the customs - HC

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