Recovery of Differential duty - rejection of declared value - ...

Case Laws Customs

December 29, 2022

Recovery of Differential duty - rejection of declared value - The appellant accepted the test report which determined the level of tungsten in the imported good at 75.3% and also accepted that the value of the goods would be 46.50 US$ per kg instead of 12 US$ per kg. Such being the position, the Commissioner (Appeals) committed no illegality in confirming the demand of differential duty. - AT

View Source

← Previous Next →

Recovery of Differential duty - rejection of declared value - ...

Case Laws Customs

December 29, 2022

You may also like:

Estimation of income - Rate of Gross profit (GP) - rejection of books of account - Since the average of past history of GP declared by the assessee is considered as a...

Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appellant declared it as 18%, but testing by CIPET revealed a higher content of 22.4%. Despite the...

Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant...

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

Valuation of imported goods - rejection of declared assessable value based on NIDB data - The value of the similar goods were obtained not only from other imports taken...

The CESTAT examined the overvaluation of goods case involving rejection of declared export value, re-determination of value, confiscation of goods, and penalties. The...

Project imports - Levy of interest for duty foregone - failure to fulfil the export obligation - The recovery of differential duty and charging of interest confirmed -...

Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

Anti-Dumping Duty - Final levy of duty is higher than the provisional levy of duty - demand of differential duty - In an identical case, it has been decided that, in...

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...

Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

Quick Updates: