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1. Classification of imported goods - goods are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? - this...

2. Import of old and used tyres - Misdeclaration of goods - Goods declaraed as Old and used discarded tyres - In spite of that if some of the users in India make use of...

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

4. Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found...

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

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. Deduction u/s 80IB - Whether cutting, grinding and sieving of old rubber tyres and rubber scrap and converting the same into rubber crumbs is “manufacture” - Held yes - HC

8. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

9. Valuation of imported goods - hydraulic pump - adjudicating authority has adopted value which coincides with the price declared in the imports effected by the group...

10. Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

11. Valuation of imported goods - Aluminium Scrap - rejection of transaction value - procedure contemplated under Rule 12 of the valuation rules not followed - Commissioner...

12. Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

13. Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing

14. Import of restricted item - second hand tyres - the imported tyres are used tyres, capable of direct reuse, accordingly they will fall in the categories excluded one...

15. Classification of imported goods - Hankook off the road mining tyres 31 x 10.5 R 15 - The impugned tyres are used for replacing the existing tyres whenever the vehicle...