https://www.taxtmi.com/forum/issue?id=116497 Replacement consignments sent free of cost for a short quantity continue to attract customs duty; duty is payable where the importer had reported the short receipt to Customs and had made full payment against the Commercial Invoice, so the supplier's free-of-cost supply does not negate Customs liability. en-us Sat, 20 Jun 2020 10:04:52 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116497 Replacement consignments sent free of cost for a short quantity continue to attract customs duty; duty is payable where the importer had reported the short receipt to Customs and had made full payment against the Commercial Invoice, so the supplier's free-of-cost supply does not negate Customs liability. Discussion-Forum Customs Sat, 20 Jun 2020 10:04:52 +0530 https://www.taxtmi.com/forum/issue?id=116497