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1. Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

2. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

3. Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste...

4. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

5. Valuation of imported goods - rejection of assessabla value - The statements, as summarized, only show that the respondent was ignorant of many factors, but it does not...

6. 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...

7. Mis-declaration of quantity - Assorted spectacle - The Tribunal acknowledged the misdeclaration of quantity, confirming that the actual quantity exceeded the declared...

8. Valuation of export goods - confectionary spare parts - rejection of declared value - There is no huge difference amongst the three values supplied by the 3 different...

9. Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for...

10. Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt...

11. The CESTAT examined the overvaluation of goods case involving rejection of declared export value, re-determination of value, confiscation of goods, and penalties. The...

12. Seizure of imported goods - misdeclaration of goods - when the mis-declaration was only in respect of 81 bales, Commissioner proceeded to redetermine the entire quantity...

13. Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

14. In the case before CESTAT Bangalore, the issue revolved around mis-declaration of import value, duty demand, confiscation of goods, and penalty imposition. The...

15. Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of...