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

2. Valuation of imported goods - contemporaneous imports - The tribunal observed that the Revenue had not provided adequate evidence or a proper comparison with...

3. 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...

4. 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...

5. 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...

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

7. Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of...

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

9. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

10. 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...

11. Valuation of imported goods - contemporaneous imports of similar goods - The quantity of import is much higher than the quantity of import in respect of the...

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

13. Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

14. The case pertains to the valuation and classification of imported goods as old and used second-hand goods or unused new goods. The key points are: The Chartered...

15. Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has...