Valuation – Substantial mark-up in supply of imported goods to customers when not indicates under-valuation of imports

M/s. Voith Turbo Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)

CESTAT Explains when Substantial mark-up in supply of imported goods to customers when not indicates undervaluation of imports

Considering the nature of business of the appellant/importer and that the overheads involved in the business activity were bound to influence the price at which the imported goods were sold to the Indian customers, CESTAT Mumbai has held that the difference between the declared price at the time of import an

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