Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Goods matched documents like e-way bill and...     TaxTMI    NRI's unexplained mutual fund investment & capital...     TaxTMI    Land sale profit: Business income or long-term...     TaxTMI    Lending business earned interest spread, no...     TaxTMI    Money laundering case: Balancing PMLA bail...     TaxTMI    Export of service partly performed outside India...     TaxTMI    Technical testing firm wins CENVAT credit case;...     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Transport agency's bundled services disqualify it...     TaxTMI    Taxman overreached by turning limited scrutiny into...     TaxTMI    Genuine anonymous donations not taxable. Grants not...     TaxTMI    Property investment source verification not valid...     TaxTMI    Income Tax Assessment Notice Issued by...     TaxTMI    Freight charges paid to foreign shipping co. not...     TaxTMI    Massive financial fraud via sham deals to launder...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Valuation of imported goods - enhancement of value - Data taken ...

Case Laws     Customs

December 2, 2023

Valuation of imported goods - enhancement of value - Data taken from the Zuaba Portal and authenticity of the same is not known - Since the data of Zuaba is not authentic, there is no any other evidence to doubt the value declared by the appellant. The department has not discharged the burden in rejecting the declared value. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

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

  3. 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...

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

  5. Valuation - enhancement of value of imported goods - carbide tips - DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different...

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

  7. 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...

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

  9. Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

  10. 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...

  11. Valuation of imported goods - enhancement of value based on NIDB data - enhancement of the value without proper evidence is not correct and legal - merely on the basis...

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

  13. Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

  14. 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...

  15. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Penalty on concealment deleted due to lack of evidence of deliberate u...
H: Company's expenses disallowed, but no penalty as details disclosed; Tr...
H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...
H: Court allows appeal against retrial order for evidence forgery; uphold...
H: Provisions restricting input tax credit on goods/services for construc...
H: Tax Penalty Notice Defects: Grounds Must Be Clear.
H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...
H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...
H: Writ challenging assessment dismissed; assessee availed remedy of appe...
H: Income from house property additions - ALV capped at Rs.8.39L for 2015...
H: Fraudulent employee mishandling led to embezzlement loss deductible u/...
H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...
H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...
H: Property renovation costs wrongly disallowed; Revenue authorities over...
H: Charity trust's registration wrongly denied, court orders re-evaluatio...
F: Labour Cess applicable on cost of construction without GSt or gross cost
F: Merger of two GSTIN in the same State - Procedure to be followed
F: interest lability on ITC when payment to supplier is made after 180 days
F: GST on Solar Plant
F: ITC Issue in case of Acqusition of Company in Insolvency
F: Stock damaged in recent floods
F: TDS dedudted after 3 years after reporting invoices in GSTR 1
F: Time limit to upload Form GST MOV-09 on GST portal
A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...
A: Difference between “License” and “Royalty”
A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
A: Director Identification Number