Home Highlights June 2018 Year 2018 This

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1. 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...

2. Valuation of imported goods - rejection of declared assessable value based on NIDB data - The value of the similar goods were obtained not only from other imports taken...

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

4. Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear...

5. Valuation of imported goods - enhancement of value based on NIDB data - enhancement of the value without proper evidence is not correct and legal - merely on the basis...

6. Valuation of imported goods - In case of new machinery, Rules require valuation to be done on the basis of contemporaneous imports (NIDB data). In absence of such data,...

7. 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...

8. Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that...

9. 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...

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

11. Valuation of imported goods - NIDB Data for the relevant period did not reflect the correct value of the imported goods, since NIDB Data reflects the prices after a...

12. Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in...

13. Valuation of imported goods - Enhancement of value based on NIDB data - the department has failed to substantiate as to how the value adopted on the basis of NIDB data...

14. Enhancement of value - Enhanced only on the basis of NIDB data - Adoption of NIDB Data, without any other evidence on record to establish the transaction value is...

15. Customs valuation of imported cyanuric chloride - revenue rejected declared value based on NIDB and contemporaneous import data showing higher prices for smaller...