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Customs - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Valuation of goods - NIDB data cannot be made the basis for ...

Customs

February 7, 2014

Valuation of goods - NIDB data cannot be made the basis for enhancement of value - transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import - AT

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  10. 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...

  11. Valuation of imported goods - Undervaluation and misdeclaration - enhancement of value based on NIDB data - reliance on unauthenticated Email, retracted statements - the...

  12. Valuation of imported goods - rejection of declared assessable value based on NIDB data - The value of the similar goods were obtained not only from other imports taken...

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

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