The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the FOB price cannot be treated as cum duty price under the provisions of section 14 of the Customs Act, 1962. The appellant exported iron ore fines under various shipping bills wherein there was an export duty @ 5% […]
The post FOB price cannot be treated as cum duty price under Customs Act: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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