FOB Value of Imported Goods Can Be Determined Without Increasing Airfreight by 20% for Un-bifurcated C&F Invoices.

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....Valuation of imported goods - in the case of invoices of un-bifurcated C&F amount as well, the FOB value of the goods is very much ascertainable. No question arises for enhancing the airfreight to the extent of 20% thereof, for these invoices also.....