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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Valuation of imported goods - dry containers - Since the ...


Imported Dry Containers Valuation Based on Replacement Cost Agreed by Lessor and Lessee in One-Way Lease.

May 17, 2019

Case Laws     Customs     AT

Valuation of imported goods - dry containers - Since the replacement cost represent the intrinsic value of container, agreed upon between the lessor and lessee in the one way lease, the same is basis of value.

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