https://www.taxtmi.com/highlights?id=52447 Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for the purpose of calculation of export duty. - The appellant cannot, on their own, claim a new valuation methodology for their exports when the law specifically lays down that transaction value at the place of export is the assessable value for determining the export duty. - AT en-us Fri, 20 Mar 2020 12:48:28 +0530 Fri, 20 Mar 2020 12:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52447 Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for the purpose of calculation of export duty. - The appellant cannot, on their own, claim a new valuation methodology for their exports when the law specifically lays down that transaction value at the place of export is the assessable value for determining the export duty. - AT Highlights Customs Fri, 20 Mar 2020 12:48:28 +0530 https://www.taxtmi.com/highlights?id=52447