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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Valuation of imported goods - fuel on board aircraft returning ...

Customs

December 23, 2021

Valuation of imported goods - fuel on board aircraft returning to India on completion of international leg - inclusion of insurance, freight and landing charges in the assessable value - The demand in the impugned order has incorrectly taken recourse to rule 10 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 and, therefore, must be set aside - AT

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