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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Valuation - tug towing a barge - inclusion of freight - It was ...

Customs

July 18, 2023

Valuation - tug towing a barge - inclusion of freight - It was contended that, the tug arrived on its own propulsion that did not involve payment of any freight at all and the barge, towed by the said tug, did not incur any additional charges on freight. - In the case of the import in question, with no expense having been borne on account of any other person till the time and place of importation, these elements are beyond the pale of ascertained value. - Matter restored for fresh decision - AT

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