Valuation of imported goods - stock lot of plastic films - In ...

Customs Valuation Dispute: Rejection of Declared Value for Plastic Films Deemed Unjustified Due to Lack of Import Evidence.

January 9, 2024

Case Laws Customs AT

Valuation of imported goods - stock lot of plastic films - In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of the Customs Valuation Rules, cannot be upheld. - AT

View Source

← Previous Next →

Valuation of imported goods - stock lot of plastic films - In ...

Customs Valuation Dispute: Rejection of Declared Value for Plastic Films Deemed Unjustified Due to Lack of Import Evidence.

January 9, 2024

Case Laws Customs AT

You may also like:

Enhancement of declared value - “mixed plain plastic film rolls” of cuts/odd sizes - The Custom Valuation Rules will operate only when there is a dispute or a doubt on...

The case pertains to the rejection of self-assessed value of imported aluminium scrap and determination of the method for valuation. The key points are: rejection of 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...

Dispute regarding valuation of imported goods under Customs Valuation Rules. Related parties involved, 10% loading applied to transaction value earlier. New Customs...

CESTAT, an Appellate Tribunal, addressed the valuation of imported goods (ball valves/check valves/cartridges of brass). The rejection of declared value and...

Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide...

The case involves a dispute over the valuation of imported goods declared as Bovine Leather Upholster Sofa. The Appellate Tribunal, u/s 14 of the Customs Act and Customs...

Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

Valuation of imported goods - rejection of declared value - Redetermination of value based on NIDB data and DGOV circular is not sustainable. In the present case, no...

Appellants challenged rejection of declared value of imported poppy seeds from Turkey by customs authorities based on Turkish customs database and public ledger prices....

The case involves a dispute over the valuation of imported goods, focusing on the rejection of the declared value and the subsequent redetermination based on a Chartered...

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...

Mis-declaration of quantity - Assorted spectacle - The Tribunal acknowledged the misdeclaration of quantity, confirming that the actual quantity exceeded the declared...

Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

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...

Quick Updates: