Valuation - enhancement of the declared value - The value of ...

Imported Goods' Value Cannot Rise Based Only on DRI Alert or Assessed Bill of Entry.

October 15, 2016

Case Laws Customs AT

Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

View Source

← Previous Next →

Valuation - enhancement of the declared value - The value of ...

Imported Goods' Value Cannot Rise Based Only on DRI Alert or Assessed Bill of Entry.

October 15, 2016

Case Laws Customs AT

You may also like:

Valuation of imported goods - related party transaction - rejection of declared value - failure of the appellant to submit evidence of identical/contemporary imports -...

Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

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...

Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not...

Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found -...

Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

The appellant had furnished all relevant documents, including inspection certificates, test certificates containing composition of alloys, and invoices, along with the...

Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing

The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the...

Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

Direction to re-assess the goods in Bill of Entry - In this case, the amendment sought for is based on the documents that were available before the import. Since the...

Levy of penalty - The appellant had, undisputedly, mis-declared the quantity of the goods imported in the Bill of Entry dated 9.2.2010. - Further, in respect of four of...

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

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

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents...

Quick Updates: