https://www.taxtmi.com/caselaws?id=74183 A contractual 6% air-shipment discount linked to elimination of export packing had to be deducted in customs valuation because the evidence showed lighter packing and lower packing and forwarding costs for air despatch. The view that only sea-freight norms should govern valuation was rejected, and the discount was treated as part of the assessable value computation. The lower orders were set aside and the matter was remitted for reconsideration on that basis. en-us Thu, 12 Mar 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74183 A contractual 6% air-shipment discount linked to elimination of export packing had to be deducted in customs valuation because the evidence showed lighter packing and lower packing and forwarding costs for air despatch. The view that only sea-freight norms should govern valuation was rejected, and the discount was treated as part of the assessable value computation. The lower orders were set aside and the matter was remitted for reconsideration on that basis. Case-Laws Customs Thu, 12 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74183