https://www.taxtmi.com/highlights?id=69796 Valuation - enhancement of freight component for recovery of additional duty - It is clear from the records that the adjudicating authority had arrived at a mathematical computation that had nothing to do with any payment made to the carrier. This is not the intent of adjustment necessitated by rule 3 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. For this reason, the enhancement, for the purposes of determining differential duty, in the impugned orders must be set aside. - AT en-us Wed, 17 May 2023 14:08:52 +0530 Wed, 17 May 2023 14:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69796 Valuation - enhancement of freight component for recovery of additional duty - It is clear from the records that the adjudicating authority had arrived at a mathematical computation that had nothing to do with any payment made to the carrier. This is not the intent of adjustment necessitated by rule 3 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. For this reason, the enhancement, for the purposes of determining differential duty, in the impugned orders must be set aside. - AT Highlights Customs Wed, 17 May 2023 14:08:52 +0530 https://www.taxtmi.com/highlights?id=69796