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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Valuation of imported goods - copper scrap & heavy melting scrap ...


Court Rejects Valuation Enhancement of Imported Copper and Scrap Metal: No Evidence of Incorrect Transaction Value.

October 1, 2019

Case Laws     Customs     AT

Valuation of imported goods - copper scrap & heavy melting scrap - There is no evidence on record that the transaction value paid by the appellant to the foreign exporter is incorrect and some more consideration stands paid to them - There are no reasons to uphold the enhancement.

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