Home Highlights September 2013 Year 2013 This

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1. Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that...

2. Valuation - enhancement of value - The value enhanced on the basis of the highest contemporaneous import cannot sustain - However, the same requires to be enhanced on...

3. Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted....

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

5. Valuation - 'apple juice concentrate' - documentary evidence of contemporaneous import not furnished - there is a gross contravention of the principles of natural...

6. 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...

7. Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has...

8. 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...

9. Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

10. Valuation of imported goods - contemporaneous imports of similar goods - The quantity of import is much higher than the quantity of import in respect of the...

11. Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in...

12. CENVAT Credit - credit taken on bills of entry of imported goods without receipt of the goods - The adjudicating authority has grossly violated the principles of natural...

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

14. Undervaluation of the imported goods - Rejection of transaction value - Having rejected the declared assessable value under Rule 12, the department sought to...

15. Violation of principles of natural justice - the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport...