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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Valuation Rules Amended: 'Place of Importation' Defined; Transshipment Costs Excluded from Transaction Value.</h1> The Customs Valuation Rules have been amended as per Notification No. 91/2017, following the Supreme Court's ruling in a notable case. The term 'place of importation' is now defined as the customs station where goods are cleared for home consumption or warehouse deposit. Loading, unloading, and handling charges are no longer added to the CIF value of goods. Clarifications have been made regarding the computation of transport and insurance charges. Transshipment costs within India are excluded from transaction value, ensuring uniform treatment across different transshipment modes. Any issues with these instructions should be reported to the Commissioner.
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