Home Highlights January 2015 Year 2015 This

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1. 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...

2. Valuation of imported goods - Ramie Unprocessed Yarn - The enhancement of the declared value cannot be done on the basis of NIDB data

3. 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...

4. 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...

5. Rejection of declared value - Import of Sodium Saccharin - The enhancement of the value which was done mainly based on NIDB data and Profoma Invoice of the Chinese...

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

7. Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

8. 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...

9. Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear...

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. Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

12. Enhancement of value - Enhanced only on the basis of NIDB data - Adoption of NIDB Data, without any other evidence on record to establish the transaction value is...

13. Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for...

14. 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...

15. Valuation of imported goods - In case of new machinery, Rules require valuation to be done on the basis of contemporaneous imports (NIDB data). In absence of such data,...