Home Highlights May 2013 Year 2013 This

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1. Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following...

2. Valuation of imported goods - Sunglasses of various models - There are no reasons recorded for rejection of transaction value before taking the exercise of revaluation...

3. Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

4. Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

5. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

6. Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide...

7. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

8. Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of...

9. Valuation of imported goods - Rejection of transaction value - enhancement of transaction value of imported goods by 20% instead of 77% for the years 2013-14 to 2016-17...

10. Rejection of declared value - enhancement of value - the value of rejected grade timber cannot be enhanced on the basis of good quality timber.

11. Rejection of the transaction value - Without having NIDB data and the value of contemporaneous import, enhancement of value is not sustainable. - AT

12. Valuation - loading the assessable value on the basis of other brand of goods - There is no evidence on record that both these brands of Chinese origin are similar -...

13. Enhancement of value - Enhanced only on the basis of NIDB data - Adoption of NIDB Data, without any other evidence on record to establish the transaction value is...

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

15. Valuation of imported goods - enhancement of assessable value - rejection of declared value - failure to issue notice of intent - There is nothing on record to...