Home Highlights October 2013 Year 2013 This

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1. The Appellate Tribunal addressed multiple issues raised in the appeals concerning the classification of Rubber Processing Oil (RPO), enhancement of its imported value,...

2. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

3. Benami import - misdeclaration of value of goods being watches (with sweat band) - it is very difficult to disturb the assessable value determined by the Customs for the...

4. Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,...

5. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

6. 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...

7. Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value...

8. 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...

9. Rejection of declared value - import of bitumen 60/70 packed in iron drums - Since the declared value matches with the already accepted assessable value of the goods at...

10. Classification - once it has been established that the value of the Engineering, Design and Technical documents are required to be added to the assessable value of the...

11. Valuation - SSI Exemption - As regard the batteries supplied with offline UPS there is no dispute as the appellants were including the value of such batteries in the...

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

13. 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...

14. Undervaluation of the imported goods - Rejection of transaction value - Having rejected the declared assessable value under Rule 12, the department sought to...

15. Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...