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1. The case revolves around the rejection of the declared value by customs authorities and the subsequent enhancement of value based on a quotation obtained from a...

2. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

3. Customs Valuation Rules 2007 - Rule 12 allows rejection of declared transaction value and re-determination u/r 9 if identical/similar goods imported at comparable...

4. The case pertains to the rejection of self-assessed value of imported aluminium scrap and determination of the method for valuation. The key points are: rejection of the...

5. Valuation of imported goods was rejected by authorities, enhancing value based on contemporaneous import data of similar goods. However, transaction value declared by...

6. Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following...

7. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

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

9. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

10. 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...

11. Dispute regarding valuation of imported goods under Customs Valuation Rules. Related parties involved, 10% loading applied to transaction value earlier. New Customs...

12. Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT

13. Valuation - Rejection of Transaction value - Demand of differential Customs Duty - the reasons given for rejecting the transition value, is against the provisions of...

14. Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt...

15. Valuation of imported goods - Wet Dates - The rejection of transaction value even when based upon NIDB data cannot be done without disclosing materials, as well as...