Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Valuation of imported goods - Diammonium Phosphate (DAP) - ...

Customs

June 13, 2020

Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - if the price fluctuation is reasonably explained the same can be accepted. In the instant case cogent reasons have been given along with evidence and post practice details. - no reason to reject the declared value.

View Source

 


 

You may also like:

  1. 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...

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

  3. 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...

  4. Valuation of imported goods - The applicant's proposed valuation method, Transfer Pricing System and Steering Concept (TPuS) method also known as Resale Price...

  5. Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the...

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

  7. Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

  8. Valuation - import of goods from third party and sale in India under the brand name of foreign holding company - applicant and the overseas third party manufacturers do...

  9. Valuation of goods - related parties / inter-connected undertaking - import price agreed between one OMC and another based on the MOU reached between them can be...

  10. Valuation - related party transaction - The transaction of ₹ 5 lakhs as loan on payment of interest cannot be the reason for holding partnership and private...

  11. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

  12. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

  13. 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...

  14. Valuation of imported goods - related party transaction or not - Department has not adduced any evidence of any contemporaneous imports - Loading of value by 1% in...

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

 

Quick Updates:Latest Updates