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 September 2016 Year 2016 This

Enhancement in declared value of import - Appellant has declared ...

Case Laws     Customs

September 28, 2016

Enhancement in declared value of import - Appellant has declared the same description what is given in the invoice/customs documents not only in the present bill of entry but in the other imports of the same appellant - There is no wilful misstatement on the part of the appellant or any evidence indicating that some extra amount has been repatriated to the supplier for the present consignment - Demand set aside - AT

View Source

 


 

You may also like:

  1. Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide...

  2. The case involves a dispute over the valuation of imported goods, focusing on the rejection of the declared value and the subsequent redetermination based on a Chartered...

  3. Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

  4. 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...

  5. Adjudication of a customs duty dispute involving the import of cars and the determination of the 'transaction value' u/s 14 of the Customs Act, 1962. The key points are:...

  6. 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...

  7. Rejection of declared value - Import of Sodium Saccharin - The enhancement of the value which was done mainly based on NIDB data and Profoma Invoice of the Chinese...

  8. The appellant's customs broker (CB) license revocation, penalty imposition, and security deposit forfeiture were challenged for alleged violations of Regulations 10(a),...

  9. Valuation - rejection of declared value - Confiscation of goods - the value declared on the invoice was inclusive of freight and other charges - the value declared do...

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

  11. Valuation of imported goods - The transaction value which have been declared on the bill of entry is the invoice value for which letter of credit through a recognized...

  12. Enhancement of declared value - “mixed plain plastic film rolls” of cuts/odd sizes - The Custom Valuation Rules will operate only when there is a dispute or a doubt on...

  13. 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...

  14. Enhancement of declared value of goods - enhancement of value on the basis of NIDB data cannot be accepted - AT

  15. Enhancement of the value of the imported goods twice - When the freight is pre-paid and inclusive in the price, there is no requirement to add element of freight @20%...

 

Quick Updates:Latest Updates