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Method of computation of transaction value of export of goods shall be as per Custom Valuation Rules
Case Law Details
- Case Name
- In re Shiv Shakti Minechem (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Shiv Shakti Minechem (CAAR Mumbai)
CAAR ruled that valuation of the subject goods namely ‘Laterite’ shall be done in accordance with the provisions of Customs Valuation (Determination of value of export goods) Rules, 2007 read with Customs Act, 1962. Accordingly, in respect of the rulings sought by the applicant on the points as mentioned in their CAAR-I application, I render the rulings as under: –
(i) the export duty shall be levied on transaction value arrived in accordance to the Customs Valuation (Determination of Price of Export Goods) Rules, 2007 read with Sectio...
