Home Highlights February 2019 Year 2019 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/undervaluation of imported goods - HCG 3MM Strip (Pregnancy Testing Strip) - retail packing versus bulk quantities - rejection of declared value - enhancement...

3. 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...

4. Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the...

5. 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...

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

7. Valuation - enhancement of value of imported goods - carbide tips - DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different...

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

9. 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

10. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

11. Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

12. Central Excise and Service Tax Appellate Tribunal (CESTAT) case involving valuation of imported goods - rejection of declared value - enhancement of value. The tribunal...

13. 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...

14. 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...

15. Valuation of imported goods - Rough Marble Blocks - the value was enhanced on the basis of policy circular taking the floor price is not sustainable. It is also observed...