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Customs - Highlights / Catch Notes

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High seas sales - Valuation - the import on high sea sale basis ...


Import Valuation on High Sea Sale Irrelevant; Appellant Proves Declared Values Match Contemporaneous Imports, Blocking Value Enhancement.

April 25, 2017

Case Laws     Customs     AT

High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous imports the value of which is almost near to the values declared by the appellant, the enhancement is unsustainable. - AT

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