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1. 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...

2. Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following...

3. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

4. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

5. Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of...

6. Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT

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

8. Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the...

9. Valuation of imported goods - safranal - redetermination/rejection of value - the value of Aroma Chemical while being imported as “Safranol” though was at reduced price...

10. Valuation - Rejection of Transaction value - Demand of differential Customs Duty - the reasons given for rejecting the transition value, is against the provisions of...

11. Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for...

12. Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt...

13. Valuation of imported goods - Wet Dates - The rejection of transaction value even when based upon NIDB data cannot be done without disclosing materials, as well as...

14. Valuation of imported goods - watches - rejection of transaction value - in absence of any of the special circumstances indicated in Section 14(1) ibid read with Rule 3...

15. Valuation - PVC pipes - determination of correct transaction value as per Section 4(1)(a) of the Central Excise Act, 1944 - price at which the goods were agreed to be...