Home Highlights February 2015 Year 2015 This

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1. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

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

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

5. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

6. Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the...

7. Valuation of export goods - overvaluation - a careful reading of the orders of the lower adjudicating authorities indicate that there is mis-declaration of the value of...

8. Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of...

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. 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...

11. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

12. Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

13. Valuation/undervaluation of imported goods - HCG 3MM Strip (Pregnancy Testing Strip) - retail packing versus bulk quantities - rejection of declared value - enhancement...

14. 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...

15. Undervaluation – import of old and used machinery – enhancement of value – Old and used machinery is inherently prone to undervaluation - Adjudicating authority...