Home Highlights July 2014 Year 2014 This

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

2. 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...

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

4. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

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

7. Import of goods – rejection of transaction value – no reference to any contemporaneous goods - no justifiable reasons to reject the transaction value and to enhance the...

8. The appellant provided sufficient evidence regarding the value and there was no dispute that the appellant had paid anything over and above the declared value while...

9. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

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

11. Valuation of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value specified in the contract between the appellant...

12. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

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

14. 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...

15. Valuation of imported goods - Admittedly, it is evident on the face of the record that deductive value was available before the Court below which have not been rejected...