Valuation of goods - Enhance of value - No SCN issued - ...

Customs

November 5, 2015

Valuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - enhanced value uncontested and voluntarily accepted, and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect - AT

View Source

← Previous Next →

Valuation of goods - Enhance of value - No SCN issued - ...

Customs

November 5, 2015

You may also like:

Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

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

Rejection of VCES declaration - Misdeclaration of value - withdrawal of immunity from penalty and prosecution - there is no violation of principles of natural justice...

Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

Valuation of imported goods - Lighting equipment for studios - In the absence of any evidence reflecting upon the incorrect payments made to the foreign supplier, the...

Valuation - import of import of tin plate waste - merely because floor price has been fixed under ITC Policy, the value of goods cannot be enhanced - AT

Where a show cause notice is invalided for violation of due process, and in particular violation of principles of natural justice, a fresh opportunity could be given to...

Natural justice - Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of...

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...

Quick Updates: