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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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