Valuation of imported goods - import of multi functional digital ...

Case Laws Customs

April 10, 2020

Valuation of imported goods - import of multi functional digital copiers - enhancement of value - Mere acquiescence by the importer in order to expedite their clearances through customs does not form the evidence that the value has been mis-declared, more so when the enhancement was marginal - Confiscation as well as redemption fine set aside. - AT

View Source

← Previous Next →

Valuation of imported goods - import of multi functional digital ...

Case Laws Customs

April 10, 2020

You may also like:

Import of prohibited goods - Multi-function Digital Photocopiers and Printers - imported goods are liable for confiscation but ordering absolute confiscation is not justified

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...

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...

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

Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

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...

Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

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...

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

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 - 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...

Confiscation of goods - redemption fine and penalty - Import of second hand Cannon MFD (Digital Multifunctional devices) printers - in view the fact that the Chartered...

Valuation of imported goods - comparison of the contemporaneous imports - The brand name of the goods as well as the specification are different. Comparison of the value...

Confiscation of imported goods - multi-functional printers - Hazardous & Other Wastes material - Even if it is ignored that CRO 2012 was issued beyond the scope of the...

Quick Updates: