Valautaion of imported goods - coating plant - by no stretch of ...
US$2 million payment excluded from coating plant sale; not part of imported goods' transaction value.
February 16, 2019
Case Laws Customs AT
Valautaion of imported goods - coating plant - by no stretch of imagination can it be concluded that the payment of US$2 million was a condition for the sale of the coating plant by the supplier to the Respondent - cost not includible in the transaction value of the imported goods.
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