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Sale in course of import

Dear Team,

A company adopts variable pricing for sale in course of import and direct import. The price for direct import of a specific item is lower than the price adopted for sale in course of import.

In other terms, the price for sale in course of import is higher than the price for direct import. Sale in course of import include profit element.


My query is:

Customs authority adopts higher price for duty assessment in the case of direct imports also. Legal points/logic to defend the case, to adopt different rates for the same products in two different situations as above and customs duty assessment should be accordingly.


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