Rejecting of Transaction value of imported goods – the best ...

Imported Goods Value Rejected Due to Extra Consideration; Unrelated Buyers' Higher Prices Used as Evidence in Related Party Cases.

January 15, 2013

Case Laws Customs AT

Rejecting of Transaction value of imported goods – the best evidence is flowback of extra consideration. Since the parties are related parties such evidence may not easily be available. But in such cases evidence of imports at higher prices by unrelated buyers will be good evidence. - AT

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Rejecting of Transaction value of imported goods – the best ...

Imported Goods Value Rejected Due to Extra Consideration; Unrelated Buyers' Higher Prices Used as Evidence in Related Party Cases.

January 15, 2013

Case Laws Customs AT

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