Home Highlights January 2017 Year 2017 This

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1. 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...

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

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

4. Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

5. Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that...

6. 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...

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

8. Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

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

10. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

11. Valuation of imported goods - Integrated Circuits - The ultimate use of the imported goods cannot be criteria for deciding the valuation. Every business man is free to...

12. Valuation - rejection of transaction value of the import of “Lux” brand soaps declared by the appellant - Once misdeclaration of the value of import is established,...

13. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

14. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

15. Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...