Home Highlights May 2019 Year 2019 This

You may also like:

1. Classification of goods - Valuation - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - The Tribunal ruled that the imported...

2. Misdeclaration of imported goods - MS Plates in various thickness and various sizes (stock lot) - Commissioner has himself held that the impugned goods are “prime” and...

3. 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...

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

5. Valuation of imported goods - Stainless Steel Seamless Pipes - Can such defective pipes which do not confirm to the prescribed standard be used for the same purpose for...

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

7. Valuation of imported goods -steel nuts - The evidence on record is not sufficient to determine the impugned goods either as ‘stainless steel’ or as ‘other ally steel’...

8. 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...

9. 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...

10. 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...

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

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

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

14. Valuation - import of import of tin plate waste - merely because floor price has been fixed under ITC Policy, the value of goods cannot be enhanced - AT

15. 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...