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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Valuation - Transaction value cannot be rejected on basis of a ...

Customs

November 19, 2015

Valuation - Transaction value cannot be rejected on basis of a quotation which gives domestic retail sale price. If this were to be accepted, it would cause unimaginable distortion in interpreting the Valuation Law - AT

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  1. Enhancement of transaction value - price list reflects the retail sale price of the items in the domestic market - price lists are merely the quotation of the prices...

  2. 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...

  3. Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT

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  5. Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT

  6. Method of Valuation - section 4 (on the transaction value) or under section 4A (on the RSP minus abatement)? - bulbs sold by the appellant to EESL - How can a retail...

  7. 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...

  8. Valuation of imported goods - consignment of jute backed polypropylene carpet from Indonesia - rejecting the transaction value without the contemporaneous price, the...

  9. Valuation of goods - valuation Integrated Circuits and transistors imported - Assessable value cannot be determined on the basis of quotation. Quotations are merely...

  10. Valuation - reliance on the quotation price - The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers...

 

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