Home Highlights November 2015 Year 2015 This

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1. Undervaluation – import of old and used machinery – enhancement of value – Old and used machinery is inherently prone to undervaluation - Adjudicating authority...

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

3. Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section...

4. Valuation of imported goods - The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported...

5. Prohibited goods - import of old and used furniture, not more than 10 years old - furniture would fall under the category of capital goods used for providing services -...

6. Import of old and used parts of plate leveler machines - requirement of possession of valid licence for import - The goods are admittedly of ‘1942 vintage’ and it is...

7. Amendment in registration time period of Steel Import Monitoring System (SIMS) - Notification

8. Legality of import without Importer-Exporter Code (IEC) - import of Piano - import for personal use - restricted or prohibited item - admittedly this goods is a...

9. Detaining authority is under obligation to comply with the requirements by formulating grounds for detention - HC

10. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

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

12. Confiscation of goods - Import of old and used worn clothing, completely fumigated / old and serviceable garments - Valuation - The Tribunal upheld the confiscation of...

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

14. Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated...

15. Valuation of imported goods - it is very clear that the imported goods were used monitors of different brands in assorted screen sizes and the department had to resort...