https://www.taxtmi.com/highlights?id=13882 Duty Drawback - Rule 8(2) provides the formula to ascertain value addition as provided under Board Circular No. 14/2003-Cus - the value as per Bill of Entry and Shipping Bill were to be necessarily taken into consideration - Any subsequent negotiations or re-settlement of prices to be paid specifically when the assesse had paid the duties at the time of imports through DFCE licence cannot override the statutory provisions - CGOVT en-us Tue, 13 Aug 2013 17:18:02 +0530 Tue, 13 Aug 2013 17:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13882 Duty Drawback - Rule 8(2) provides the formula to ascertain value addition as provided under Board Circular No. 14/2003-Cus - the value as per Bill of Entry and Shipping Bill were to be necessarily taken into consideration - Any subsequent negotiations or re-settlement of prices to be paid specifically when the assesse had paid the duties at the time of imports through DFCE licence cannot override the statutory provisions - CGOVT Highlights Customs Tue, 13 Aug 2013 17:18:02 +0530 https://www.taxtmi.com/highlights?id=13882