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 January 2024 Year 2024 This

Re-valuation of imported goods - The tribunal found that the ...

Customs

January 27, 2024

Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an opportunity to rebut the contemporaneous imports used for revaluation of infrared thermometers. However, the tribunal dismissed the appeal concerning the revaluation of fingertip pulse oximeters, as no specific arguments were advanced by the appellant on this aspect. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of...

  3. Karnataka VAT - Effect of Conversion of partnership firm into joint stock company - Carry forward deduction of unabsorbed contractor payments - the adjudicating...

  4. Seeking clearance of imported goods - e-waste/hazardous waste - imported medical devices - The Appellate Tribunal found in favor of the appellant on all grounds. They...

  5. Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds that the direction to modify the order and include royalty in the...

  6. The scheme of the Act would not permit the Tribunal to jettison the first appeal before the Commissioner and allow itself to act as first Appellate Authority. If the...

  7. Valuation of imported goods - ‘deductive value’ method - various types of cosmetics - the original authority has improperly proceeded beyond the preceding methods in the...

  8. Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate...

  9. Classification of goods - composition of the imported yaravita zintrac (zinc oxide suspension concentrate) - The classification adopted by the original authority, and...

  10. Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

 

Quick Updates:Latest Updates