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

2. Valuation of imported goods - inter-se relation having any influence on the transaction value of imports, or not - If the price declared was at arm’s length, then...

3. Valuation of imported goods - Non-calcined petroleum coke - rejection of declared value - when there is a long term contract for lifting of a minimum 8 Lakh Tonnes Per...

4. Valuation of imported goods - On the one hand OIO says there are no imports of identical or similar goods, and the other hand re-determines the values of some goods on...

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

6. 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...

7. Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

8. Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...

9. Valuation - import of Fused Magnesia - the difference between the declared price and the contemporary import price from the same company and the same country of origin...

10. Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

11. 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...

12. Valuation of imported goods - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this...

13. Undervaluation of goods - import of a barge, Aqua Float 300, towed by tug, Fordeco 61 - enhancement of value - The appeal of Revenue appears to have ignored this...

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

15. Rejection of declared value - import of bitumen 60/70 packed in iron drums - Since the declared value matches with the already accepted assessable value of the goods at...