Valuation of imported goods - Sunglasses of various models - ...

Court Sets Aside Sunglasses Import Valuation Enhancement; Demands for Value Increase, Fine, and Penalty Overturned.

October 6, 2020

Case Laws Customs AT

Valuation of imported goods - Sunglasses of various models - There are no reasons recorded for rejection of transaction value before taking the exercise of revaluation and enhancement of transaction value - demand, enhancement of declared value, redemption fine and penalty set aside - AT

View Source

← Previous Next →

Valuation of imported goods - Sunglasses of various models - ...

Court Sets Aside Sunglasses Import Valuation Enhancement; Demands for Value Increase, Fine, and Penalty Overturned.

October 6, 2020

Case Laws Customs AT

You may also like:

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...

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

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Valuation of imported goods - Enhancement of value based on NIDB data - the department has failed to substantiate as to how the value adopted on the basis of NIDB data...

Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

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...

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

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

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...

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...

Valuation of imported goods - Polyurethane Sealant - enhancement of value solely based on appellant's acceptance letter whereby price was increased 5 times declared...

Valuation of imported goods - import of multi functional digital copiers - enhancement of value - Mere acquiescence by the importer in order to expedite their clearances...

Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide...

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

Quick Updates: