Over valuation of items imported - Consignment of CD ROMs ...

Customs

October 12, 2015

Over valuation of items imported - Consignment of CD ROMs declared as computer software – Declaration of price in the Bill of Entry was correct and goods are wholly exempt from customs duty thus there could be no motive in mis-declaration of value - SC

View Source

← Previous Next →

Over valuation of items imported - Consignment of CD ROMs ...

Customs

October 12, 2015

You may also like:

Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT

Classification of imported goods - CD Rom drive / CD-RW - CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - benefit of exemption not allowed.

Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

Extension of the notification benefit to DVD ROMs along the lines of CD ROMs under Notification no. 12/2012-Central Excise, dated the 17th March, 2012 - Notification

Valuation - import of Fused Magnesia - the difference between the declared price and the contemporary import price from the same company and the same country of origin...

Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational...

Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of...

Service Tax demand - CD Roms sold which contained a kind of “live virtual class” - Prima facie these activities may not fall under the category of ‘Commercial Training...

Valuation of imported goods - related party transaction - rejection of declared value - failure of the appellant to submit evidence of identical/contemporary imports -...

Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019 - Form C for Courier Bill of Entry – XII (CBE-XII) for Samples and...

Quick Updates: