Tuesday, 8 September 2015

Customs Duty is leviable on actual import irrespective of quantity shown in bill of lading

Customs : Customs duty is different from purchase tax and is leviable only on quantity actually imported and entered for home consumption and not on quantity stated in bill of lading; therefore, where goods actually received are lesser than quantity stated in bill of lading, duty would be leviable only on value of goods actually received

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