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Valuation of goods - Discount received by assessee - it is very...

Exclusive 25% Import Discount Adjusts Invoice Value, Affects Bill of Entry Amendment from 40% to 25% Increase.

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Customs December 30, 2014 Case Laws AT
Valuation of goods - Discount received by assessee - it is very clear that the importer is getting additional discount of 25% which is not available to anybody - invoice value would be loaded to 25% instead of 40% for the purpose of amendment of Bill of Entry. - AT

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Acts Income Tax