Valuation – By consenting to enhancement of value and thereby ...

Customs

November 2, 2015

Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as consented value in effect becomes declared transaction value requiring no further investigation or justification and as such violation of principles of natural justice cannot be alleged - AT

View Source

← Previous Next →

Valuation – By consenting to enhancement of value and thereby ...

Customs

November 2, 2015

You may also like:

Valuation of exported goods - iron ore - enhancement of value based on contemporaneous export - provisions of Rule 4 provides for determination of export value by comparison.

Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional...

Valuation - enhancement of value of imported goods - carbide tips - DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different...

Enhancement of declared value - “mixed plain plastic film rolls” of cuts/odd sizes - The Custom Valuation Rules will operate only when there is a dispute or a doubt on...

Valuation - enhancement of the value - US $ 85,000 paid for erection and commissioning which is post importation activity is not includible in the assessable value of...

Valuation - Obviously the value of refined naphthalene is higher than the crude naphthalene, therefore the enhancement of the value was correctly done by the lower authority - AT

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

Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

Valuation of imported goods - Ramie Unprocessed Yarn - The enhancement of the declared value cannot be done on the basis of NIDB data

Valuation of import - enhancement of the value by 20% on the basis of subsequent agreement is illegal and cannot be sustained - AT

Quick Updates: