Case Law Details
Case Name : In re Forever New Apparels Private Limited (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Forever New Apparels Private Limited (CAAR Delhi)
In the case of Forever New Apparels Private Limited, the Customs Authority for Advance Rulings (CAAR) Delhi addressed several key valuation questions under the Customs Act. Firstly, regarding the transaction value of imported finished goods from third-party manufacturers, CAAR Delhi ruled that the proposed transaction value aligns with Section 14 of the Customs Act and Rules 2 and 3 of the Valuation Rules. Secondly, concerning the Buying Agent Fee paid to related agents ADT HK/Aoxin for sourcing goods, CAAR Delhi determined th
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