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Customs - Highlights / Catch Notes

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Valuation of imported goods - inclusion of discount in ...


Court Considers if 25% Discount for Exclusive Commercial Agent Must be Included in Imported Goods' Valuation.

July 10, 2018

Case Laws     Customs     AT

Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount enjoyed by them is reasonable and the same cannot be termed as abnormal discount

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