https://www.taxtmi.com/highlights?id=63392 Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were indeed included in the values in the Bill of Entry. However, these charges were included under a different column and the figure “0” was indicated against the column “Miscellaneous Charges”. The net effect of the valuation insofar as these charges is concerned is that the miscellaneous charges were included by the appellant in the Bill of Entry. Therefore, there are no reason or justification to add them again to the assessable value. - AT en-us Thu, 12 May 2022 08:44:04 +0530 Thu, 12 May 2022 08:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63392 Valuation of imported goods - inclusion of the miscellaneous charges which were indicated in the invoices - Learned Counsel has demonstrated before us that they were indeed included in the values in the Bill of Entry. However, these charges were included under a different column and the figure “0” was indicated against the column “Miscellaneous Charges”. The net effect of the valuation insofar as these charges is concerned is that the miscellaneous charges were included by the appellant in the Bill of Entry. Therefore, there are no reason or justification to add them again to the assessable value. - AT Highlights Customs Thu, 12 May 2022 08:44:04 +0530 https://www.taxtmi.com/highlights?id=63392