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1. Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of...

2. Undervaluation of the imported goods - Rejection of transaction value - Having rejected the declared assessable value under Rule 12, the department sought to...

3. Valuation of imported goods - higher value of identical goods - there was no contemporaneous import showing import of identical goods at a higher value, the rejection...

4. Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in...

5. Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

6. 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...

7. Valuation of imported goods - Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value...

8. 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...

9. Rejection of the transaction value - Without having NIDB data and the value of contemporaneous import, enhancement of value is not sustainable. - AT

10. Rejection of Value of imported goods - if value declared is rejected, Revenue should establish with details of contemporaneous imports of such or similar goods, that...

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 - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this...

13. Valuation of imported goods - rejection of transaction value - as the appellants were not made part of market enquiry; copy of the report was not provided to them and...

14. Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

15. Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...