SKDP Haulage & Distribution Limited v The Commissioner of Customs

Revenue Law-Customs Duties-Paragraphs 8(1)(c) and 8(1)(d) of the Schedule to section 19 of the Customs Act-Whether there was a sale for export to engage the transaction value method-Whether the fallback method was the appropriate method of valuation-Whether fees paid post-importation were properly added to customs value of imported goods-Whether procedural errors by appellate tribunal determines appeal which is by way of rehearing.