MRP based valuation of imported goods - import of automobile ...

Stay Granted in Case Contesting MRP-Based Valuation of Imported Auto Parts Without Provision in Customs Tariff Act.

October 31, 2013

Case Laws Customs AT

MRP based valuation of imported goods - import of automobile parts, components and accessories - there was no provision in the Customs Tariff Act enabling the proper officer of customs to determine RSP in a case where the importer did not declare RSP - stay granted - AT

View Source

← Previous Next →

MRP based valuation of imported goods - import of automobile ...

Stay Granted in Case Contesting MRP-Based Valuation of Imported Auto Parts Without Provision in Customs Tariff Act.

October 31, 2013

Case Laws Customs AT

You may also like:

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

Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

Clearance of goods without MRP - Import of chocolates, candies, toffees, fruit flavoured jellies and other confectionery items - stay granted partly - AT

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

Valuation of imported hair-oil - clearance without MRP stickers - such valuation attracted Sections 111(d) and 111(m) and thus, properly resulted in penalty and confiscation - HC

Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

Marketibility of goods - sale of spare part of automobile procured locally and imported after packing or unpacking - MRP based levy u/s 4A - prima facie case is against...

Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

CVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - The appellants affixed the...

Import of deodorant at Tuticorin port which was not allowed - non Fixation of MRP – Undervaluation – in view of sufficient bank grantee, stay granted - AT

Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

Quick Updates: