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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Valuation of import consignments - cooling pads - rejection of ...


Customs Dispute Over Cooling Pad Valuation: Price Should Be Rs. 180/kg, Not Rs. 220/kg, Reflecting Market Rates.

October 8, 2018

Case Laws     Customs     AT

Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken ₹ 180/- per kg. which was lowest range of contemporary price and not the average price of ₹ 220/- per kg.

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