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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Valuation - Import of crude oil - the demurrage charges are ...

Customs

May 30, 2017

Valuation - Import of crude oil - the demurrage charges are admittedly incurred after the goods reached the Indian port and therefore it is a post-importation event. Such charges therefore cannot form part of the transaction value. - AT

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