Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Levy of CVD on the basis of MRP - Evasion of duty by ...

Case Laws     Customs

September 29, 2015

Levy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - Merely because importer effected sale of some goods at price higher than RSP declared, Revenue cannot demand differential duty on entire import done as per various B/E - AT

View Source

 


 

You may also like:

  1. Mis-declaration of the retail Sale Price (RSP) - Evasion of payment of Additional Duty of Customs (CVD) - The case revolved around discrepancies in the declared Retail...

  2. Valuation - levy of CVD on the basis of MRP - imported Digital Video Projectors and Decoders - leasing of projector - there is no sale involve, hence the CVD cannot be...

  3. Valuation of imported STBs for the purpose of levy of CVD - Transaction Value or Retail Sale Price (RSP) - There is no element of sale involved in as much as the...

  4. Valuation - payment of CVD on MRP basis - Demand of differential duty of customs for the extended period of limitation, along with imposition of penalty - It is...

  5. Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of...

  6. 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...

  7. Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

  8. Computation of CVD on MRP basis - importer himself is selling the tiles at a price higher - Tax payer cannot be permitted to himself misdeclare the RSP - demand of duty...

  9. Exemption from levy of CVD on MRP basis - The glues are pre-packaged and are sold by weight which is clearly indicated on the packages. Since the net weight is less than...

  10. MRP based Duty - Mis-declaration of MRP value - The conclusion arrived at merely on the basis of price list, particularly, when there was no evidence on record to show...

  11. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

  12. Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the...

  13. MRP based valuation of imported goods - import of automobile parts, components and accessories - there was no provision in the Customs Tariff Act enabling the proper...

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

  15. Confiscation of imported goods - evasion of Customs Duty - MRP of the goods assumed to be mis-declared by the importer - the bona fides of the appellant cannot be...

 

Quick Updates:Latest Updates