Valuation of imported goods - Unless there is substantial ...

Imported Goods Valuation: Use Declared Price Unless Significant Discrepancy Found Through Market Inquiry. Avoid Loading.

December 30, 2016

Case Laws Customs AT

Valuation of imported goods - Unless there is substantial difference between the declared price and the value determined after market enquiry, loading must be avoided and the transaction value can be accepted - AT

View Source

← Previous Next →

Valuation of imported goods - Unless there is substantial ...

Imported Goods Valuation: Use Declared Price Unless Significant Discrepancy Found Through Market Inquiry. Avoid Loading.

December 30, 2016

Case Laws Customs AT

You may also like:

Valuation of imported goods - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this...

Valuation of imported goods - rejection of declared RSP - There is nothing on record to show that the price labels were affixed to the imported goods and sold in the...

Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

Valuation of imported goods - inter-se relation having any influence on the transaction value of imports, or not - If the price declared was at arm’s length, then...

Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...

CESTAT determined that while rejection of declared transaction value of imported thoroughbred horses under Rule 10A of Customs Valuation Rules, 1988 was justified due to...

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

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...

Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

Mis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - The case revolved around discrepancies in the declared Retail...

Valuation - Assessable value of import vessel - Revised Price - Initially, a Memorandum of Agreement (MOA) was entered into with a declared Light Displacement Tonnage...

Valuation of imported goods - rejection of declared value - enhancement of value - The prices may fluctuate on account of the vagaries of market but the contractual...

Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

Valuation - import of Fused Magnesia - the difference between the declared price and the contemporary import price from the same company and the same country of origin...

Quick Updates: