Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Valuation of goods - Enhancement in valuation - Customs ...

Case Laws     Customs

April 16, 2014

Valuation of goods - Enhancement in valuation - Customs authorities have made out a case for under valuation and, therefore, the onus of proving that there was no undervaluation shifts to the respondent-importer - AT

View Source

 


 

You may also like:

  1. Valuation of imported goods - Cut Orchid Flowers (Dendrobium Hybrid) of various varieties and colour - undervaluation of goods - Section 17(5) of the Customs Act, 1962,...

  2. Central Excise and Service Tax Appellate Tribunal (CESTAT) case involving valuation of imported goods - rejection of declared value - enhancement of value. The tribunal...

  3. Valuation - enhancement of freight component for recovery of additional duty - It is clear from the records that the adjudicating authority had arrived at a mathematical...

  4. The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

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

  6. Seeking release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities...

  7. Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

  8. This case deals with the valuation of 'rough diamonds' imported into India and the subsequent discrepancy between the declared value and the reassessed value by customs...

  9. Valuation of imported goods - right to speaking order under Section 17(5) of the Customs Act - In spite of the admission on behalf of the importer, the Revenue is...

  10. Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

  11. CESTAT, an Appellate Tribunal, addressed the valuation of imported goods (ball valves/check valves/cartridges of brass). The rejection of declared value and...

  12. 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...

  13. Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without...

  14. Valuation of imported goods - Polyurethane Sealant - enhancement of value solely based on appellant's acceptance letter whereby price was increased 5 times declared...

  15. Revocation of CB license - first time export goods -The appellants CB in this case cannot be held responsible in cases where they have verified the identity of the...

 

Quick Updates:Latest Updates