Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Valuation - rejection of declared value - import of Synthetic ...

Case Laws     Customs

June 19, 2020

Valuation - rejection of declared value - import of Synthetic Rubber PBR Non Oil Off Grade Loose Lumps in Super Sacks Packing - The Department has failed to show any contemporaneous evidence of higher price, and thus the transaction value cannot be rejected

View Source

 


 

You may also like:

  1. 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...

  2. Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

  3. Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

  4. Customs Valuation Rules 2007 - Rule 12 allows rejection of declared transaction value and re-determination u/r 9 if identical/similar goods imported at comparable...

  5. Valuation of imported goods - rejection of declared value - Redetermination of value based on NIDB data and DGOV circular is not sustainable. In the present case, no...

  6. Valuation - rejection of transaction value of the import of “Lux” brand soaps declared by the appellant - Once misdeclaration of the value of import is established,...

  7. The case pertains to the rejection of self-assessed value of imported aluminium scrap and determination of the method for valuation. The key points are: rejection of the...

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

  9. Re-classification of imported goods - Mineral Hydrocarbon Oil - Mixed Mineral Hydrocarbon Oil - The goods under import are to be classified as per CTH heading...

  10. Rejection of declared value - import of bitumen 60/70 packed in iron drums - Since the declared value matches with the already accepted assessable value of the goods at...

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

  12. This notification from the Central Board of Indirect Taxes and Customs, issued u/s 14(2) of the Customs Act, 1962, revises the tariff values for certain imported goods....

  13. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

  14. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

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

 

Quick Updates:Latest Updates