Levy of CVD on MRP basis - After clearance form Customs, the ...

Customs

October 2, 2015

Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are no machinery provisions laid down in Section 3(2) of the CTA and Section 4A(4) of the Central Excise Act, it cannot be concluded that Section 3(2) of the Customs Tariff Act will become ineffective and the law rendered otiose - AT

View Source

← Previous Next →

Levy of CVD on MRP basis - After clearance form Customs, the ...

Customs

October 2, 2015

You may also like:

Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...

MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

Affixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - decided against the assessee - AT

Levy of CVD on MRP based or transaction value - import of LCD/LED Monitors and Television sets - goods were sold to industrial consumers - Once the goods are covered...

Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different...

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

Levy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - Merely because importer effected sale of some goods at price higher than RSP declared, Revenue...

Valuation of imported goods - Pistachio - Rule 8 of Customs Valuation Rules, 1988 - the comparison with the price of the different goods of different period cannot be...

Valuation - payment of CVD on MRP basis - Demand of differential duty of customs for the extended period of limitation, along with imposition of penalty - It is...

Quick Updates: