Valuation of imported goods - In the absence of any evidence ...

Customs

September 16, 2013

Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of royalty/licensee fees by reducing price of imported items - it can- not be that such royalty payments were includible in the assessable value of the imported goods under Rule 9(1)(c)/10(1)(c) of the Customs Valuations Rules - AT

View Source

← Previous Next →

Valuation of imported goods - In the absence of any evidence ...

Customs

September 16, 2013

You may also like:

Valuation of imported goods - Tuners - It is for the department to prove that the invoice price is incorrect. When there is no evidence of contemporaneous imports at a...

Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...

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

Valuation of imported goods - rejection of declared RSP - There is nothing on record to show that the price labels were affixed to the imported goods and sold in the...

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...

TP adjustment - AMP expenses - the existence of an international transaction will have to be established de hors the BLT, the burden is on the Revenue to first show the...

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

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 excisable goods - genuine factory gate price - No documents have been produced before us by the Revenue to substantiate their claim that goods were not sold...

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

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

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...

Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC

Quick Updates: