Assessable Value of Goods Imported under Deferred Payment

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....ayment, made by Indian importer to foreign supplier of goods - Levy of customs duty thereon. The issue regarding whether interest charged to importers by foreign suppliers under deferred payment scheme, should form part of assessable value or not, has been considered by the Board. Board has also considered decision No. 3.1 on 26.4.84 of the Committee on Customs Valuation, of the then Customs Co....