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Custom valuation

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Hello Friends, I have a doubt.... In general, we took value and rate prevailing ar the date of filling BOE (bill of entry) for computing Custom Duty Payable.., but in case of Pilfered Goods, we take the same prevailing on the date of filling IGM. Am Í right....??? Plz rply...
Replies (2)

We take rate prevailing on the date of IGM when goods are pilfered u/13.In normal cases rate on the date of BE or Entry Inwards ,whichever is earlier is taken

That means m right... Thaks 4 rply..... :)


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