High Seas Sale: Administrative Charges Deemed Sales Profit, Included in Customs Assessable Value Without Specific Evidence.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - High Seas Sale - no evidence was produced regarding the nature of the administrative charges, therefore so called administrative charges, in our view is nothing but Sales profit only of the High Sea seller which at par with High Sea Sale commission. Therefore the same is clearly includible in the assessable value. - AT....