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

2. 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...

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

4. 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...

5. 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...

6. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

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

8. 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...

9. Valuation of imported goods - The transaction value which have been declared on the bill of entry is the invoice value for which letter of credit through a recognized...

10. Valuation of imported goods - two set of invoice - no justifiable reasons to show issuance of two separate invoices and has not established that commercial invoice was...

11. Valuation - rejection of transaction value - From among the documents recovered from the laptop and mobile phone, the department has recovered the invoices/commercial...

12. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

13. Valuation of imported goods - Integrated Circuits - The ultimate use of the imported goods cannot be criteria for deciding the valuation. Every business man is free to...

14. Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence...

15. Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to...