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 January 2016 Year 2016 This

Valuation of imported goods - The demurrage charges are ...

Case Laws     Customs

January 10, 2016

Valuation of imported goods - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value - SC

View Source

 


 

You may also like:

  1. Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore,...

  2. Valuation - Import of crude oil - the demurrage charges are admittedly incurred after the goods reached the Indian port and therefore it is a post-importation event....

  3. Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT

  4. Valuation of imported goods - inclusion of Demurrage charges - In no stretch of imagination the demurrage can be included in the value of the goods for the purpose of...

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

  6. 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...

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

  8. Valuation - the ship demurrage charges cannot be included in the discharges of custom duty on the imported goods even if the assessments are made provisionally - AT

  9. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

  10. Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of...

  11. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

  12. Valuation of imported goods - addition of royalty charges to value of imported goods in terms of Rule 9(1) (c) of Valuation Rules, 1988 and 10(1) (c) of the Valuation...

  13. Valuation - inclusion of demurrage charges paid to the supplier - ship demurrage charges cannot be included in the discharges of custom duty on the imported goods even...

  14. 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...

  15. Valuation of imported goods - inclusion of the “ship demurrage charges” incurred by the appellant in the assessable value - Since the HC has declared proviso to Rule...

 

Quick Updates:Latest Updates