The transaction value has been enhanced under Rule 10(1)(c) of ...

Customs

May 15, 2013

The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no justification for addition of 10% of the value of the declared value. - AT

View Source

← Previous Next →

The transaction value has been enhanced under Rule 10(1)(c) of ...

Customs

May 15, 2013

You may also like:

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

Valuation of imported goods - watches - rejection of transaction value - in absence of any of the special circumstances indicated in Section 14(1) ibid read with Rule 3...

Valuation of imported goods - the word “doubt” used in the rule has to be based on cogent reasons and evidences - Clearly, for rejection of the transaction value under...

Valuation of goods imported by adidas India - inclusion of sponsorship and endorsement expenses - The show cause notice has only made reference to rule 10(1)(e) of the...

Valuation of imported goods - The adjudicating authority can not arbitrarily jump to the provisions of CVR, 2007, without rejecting the transaction value declared in...

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...

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...

Valuation of imported goods - addition of royalty charges to value of imported goods in terms of Rule 9(1) (c) of Valuation Rules, 1988 and 10(1) (c) of the Valuation...

Mis-declaration of value of imported goods - No evidence is on record that the any payment over and above the contracted, and declared, price was made to the seller. The...

Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the...

Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value...

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...

Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of redeemable preference shares - sub-Rule (2) of Rule 11UA deals valuation in respect of unquoted equity...

Valuation - Rejection of Transaction value - Demand of differential Customs Duty - the reasons given for rejecting the transition value, is against the provisions of...

Quick Updates: