Valuation of imported goods - Methyl Phenyl Acetylene - ...

Case Laws Customs

January 12, 2024

Valuation of imported goods - Methyl Phenyl Acetylene - Availability of contemporaneous import or not - it is not unusual for a foreign supplier to give a higher discount to an importer who is importing a much larger quantity and merely because such a discount has been given by the supplier it cannot be said that there has been any undervaluation in the invoice. - AT

View Source

← Previous Next →

Valuation of imported goods - Methyl Phenyl Acetylene - ...

Case Laws Customs

January 12, 2024

You may also like:

Valuation of imported goods - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this...

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...

Valuation of imported goods - contemporaneous imports of similar goods - The quantity of import is much higher than the quantity of import in respect of the...

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

Valuation of imported goods - Without any specific evidence of contemporaneous imports the assertion of contemporaneous price is baseless.

Valuation of imported goods - contemporaneous imports - The tribunal observed that the Revenue had not provided adequate evidence or a proper comparison with...

Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has...

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...

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

Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that...

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

Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

Valuation of imported goods - PVC Laminated sheets (PVC floor covering) - In the present case, the appellant has imported the material from Thailand whereas the...

Valuation of imported goods - No comparable goods, quantity, same country for contemporaneous imports were brought on record. Even as per explanation to Rule 9 of the...

Valuation of imported goods - comparison of the contemporaneous imports - The brand name of the goods as well as the specification are different. Comparison of the value...

Quick Updates: