Customs Dispute: Revenue Department's Appeal Overlooks Key Distinctions in Valuation of Imported Barge Aqua Float 300.

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....Undervaluation of goods - import of a barge, Aqua Float 300, towed by tug, Fordeco 61 - enhancement of value - The appeal of Revenue appears to have ignored this fundamental and crucial difference between adjustment of transaction value for cost and services and alternatives to declared price upon rejection under rule 10A of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988. - AT....