Home Highlights September 2013 Year 2013 This

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1. Misdeclaration of imported goods - Aluminium Extrusion Scrap (Tread) - It appears that the said goods is used material therefore, the same can be classified as aluminium...

2. Valuation of imported goods - misdeclaration of goods - Commissioner (Appeals) allowed the appeal of the Importer / respondent - product was correctly classifiable under...

3. Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

4. Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and...

5. Valuation of imported goods - Aluminium Scrap - rejection of transaction value - procedure contemplated under Rule 12 of the valuation rules not followed - Commissioner...

6. Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value...

7. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

8. Mis-declaration of imported goods - ‘Aluminium Alloy Ingots’ or ‘Aluminium Scrap Throb’ - the goods stands described in the various import documents as “Aluminium Scrap...

9. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

10. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

11. Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

12. Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime...

13. Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found...

14. Valuation of imported goods - Aluminium Scrap - rejection of declared value - These imports were made subsequent to the imports made in earlier order therefore, the...

15. Confiscation - imports - excess goods found during examination - there is clear misdeclaration of quantity of distinctly different types of scrap having different values...