Valuation of imported goods - payment for the services, sought ...

Case Laws Customs

December 28, 2021

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the assessable value of ‘reactor set’, became due well after the import and the obligation for providing the ‘technical knowhow’ and ‘technical assistance’ – the services in question – was contingent upon ‘certificate of conformity’ with the basic engineering package - None of these facts find fitment within the scheme of taxing of services rendered by an overseas provider at the rate of duty for assessment of imported goods as intended by rule 9 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 set out. - AT

View Source

← Previous Next →

Valuation of imported goods - payment for the services, sought ...

Case Laws Customs

December 28, 2021

You may also like:

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...

The case pertains to the valuation of imported goods and the inclusion of royalty payments for determining the transaction value. The key points are: The transaction...

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

This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

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 - MRP based valuation or transaction value - CVD - AT

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

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...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...

TP Adjustment - upward adjustment - import of goods - Royalty - The Special Valuation Branch of the Customs Authorities has given a categorical finding that royalty is...

Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

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 - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

Quick Updates: