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1. Valuation of vessel - rejection of declared value - price variation clause - Since the new MoA dated 22.11.2012 has not been found to be incorrect or fabricated and...

2. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

3. Valuation of Vessel - Whether the transaction value of the vessel is to be priced mentioned in the original MOA or the reduced price indicated in the addendum? - the...

4. Valuation - Assessable value of import vessel - Revised Price - Initially, a Memorandum of Agreement (MOA) was entered into with a declared Light Displacement Tonnage...

5. Reduction in value of goods in subsequent MoA – At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for...

6. Valuation of imported goods - rejection of declared value - enhancement of value - The prices may fluctuate on account of the vagaries of market but the contractual...

7. Valuation - reliance on the quotation price - The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers...

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

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

10. 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...

11. Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

12. 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...

13. Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the...

14. Addition u/s 56(2)(viia) - purchase of shares at price more than its fair market value - The tribunal extensively reviewed the submissions and evidence presented,...

15. Valuation of imported Rough Emerald - Correctness of valuation by the Government approved valuer of Natural Rough Emerald - No valuer can give exact valuation of rough...