Valuation of imported goods - related party transaction - the ...

Determination of Transaction Value in Related Party Import: Rule 3(3)(a) Applies, Rule 3(3)(b) Inapplicable.

July 17, 2019

Case Laws Customs AT

Valuation of imported goods - related party transaction - the relationship did not influence the price - Rule 3(3)(a) & 3(3)(b) provide different means of establishing the acceptability of a transaction value - Rule 3(3)(b) cannot be made applicable while deciding the transaction value in the present case

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Valuation of imported goods - related party transaction - the ...

Determination of Transaction Value in Related Party Import: Rule 3(3)(a) Applies, Rule 3(3)(b) Inapplicable.

July 17, 2019

Case Laws Customs AT

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