https://www.taxtmi.com/caselaws?id=83903 Synthetic pyrethrum was covered under Open General Licence, but the benefit was limited to actual users and depended on compliance with import policy conditions and insecticide registration requirements on the date of import. Where the importer acted on its own account, the purported actual user was not properly registered, and the required registration was obtained later, the import was treated as unauthorised. For customs valuation, Section 14 of the Customs Act permits reliance on contemporaneous prices of like goods; when the invoices did not establish a distinct grade or purity and comparable imports supported a higher price, the declared value could be rejected and the assessable value enhanced. en-us Thu, 12 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83903 Synthetic pyrethrum was covered under Open General Licence, but the benefit was limited to actual users and depended on compliance with import policy conditions and insecticide registration requirements on the date of import. Where the importer acted on its own account, the purported actual user was not properly registered, and the required registration was obtained later, the import was treated as unauthorised. For customs valuation, Section 14 of the Customs Act permits reliance on contemporaneous prices of like goods; when the invoices did not establish a distinct grade or purity and comparable imports supported a higher price, the declared value could be rejected and the assessable value enhanced. Case-Laws Customs Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83903