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1. 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...

2. Demand of differential duty - Undervaluation of goods - Merely because the value was enhanced by the Customs, the same would not become contemporaneous imports. - AT

3. Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

4. Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to...

5. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

6. Undervaluation of imported consignments - The demand for differential duties on account of imports from other countries and differential duty on account of CVD from USA...

7. Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

8. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

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

10. Enabling export of Bangladesh goods to India by rail in closed containers - procedure is prescribed for movement and clearance of goods imported in containers on trains...

11. Valuation of imported goods - undervaluation - deemed relationship between GOI, OMIFCO and the Appellants - related party or not - Department has not produced any...

12. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

13. Release of imported goods - seizure of goods - demand of differential duty - failure to issue show cause notice under Section 124(a) - the differential duty having been...

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

15. Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...