Valuation of imported goods - rejection of assessabla value - ...

Refund Ordered: No Evidence of Mis-declaration in Goods' Value; Assessable Value Rejection Overturned; Deposit Returned.

April 17, 2023

Case Laws Customs AT

Valuation of imported goods - rejection of assessabla value - The statements, as summarized, only show that the respondent was ignorant of many factors, but it does not establish that the respondent had mis-declared the value. It is also evident that there was no chemical analysis report nor was any sample drawn to allege mis-declaration of the nature of the goods. - amount already deposited need to be refunded - AT

View Source

← Previous Next →

Valuation of imported goods - rejection of assessabla value - ...

Refund Ordered: No Evidence of Mis-declaration in Goods' Value; Assessable Value Rejection Overturned; Deposit Returned.

April 17, 2023

Case Laws Customs AT

You may also like:

Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste...

Mis-declaration of value of export goods - rejection of valuation - attachment / seizure order - At this stage there being no further material on record, the prohibitory...

Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

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...

Mis-declaration of value, rejection of assessable value of seized goods, and liability for confiscation of goods and imposition of penalty u/s 111(m) of the Customs Act,...

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...

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...

Rejection of transaction value declared by appellant was improper as it lacked cogent and comparable evidence from contemporaneous imports. Adjudicating authority failed...

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 High Court addressed the valuation of goods for calculating Integrated Goods and Services Tax (IGST) refund. The court held that the rules do not specify considering...

Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

In the case before CESTAT Bangalore, the issue revolved around mis-declaration of import value, duty demand, confiscation of goods, and penalty imposition. The...

Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following...

Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

Quick Updates: