Home Highlights February 2014 Year 2014 This

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1. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

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

3. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

4. Import of goods – rejection of transaction value – no reference to any contemporaneous goods - no justifiable reasons to reject the transaction value and to enhance the...

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

6. Valuation of imported goods - On the one hand OIO says there are no imports of identical or similar goods, and the other hand re-determines the values of some goods on...

7. Valuation of imported goods - Wet Dates - The rejection of transaction value even when based upon NIDB data cannot be done without disclosing materials, as well as...

8. Valuation of imported goods - the onus of proving charge of undervaluation lies on the Revenue which needs to be proved by way of producing necessary evidence - the...

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

10. 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...

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

12. 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...

13. Valuation of imported goods - Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value...

14. Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

15. Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt...