Suppression/mis-declaration - under valuation of the scraps - ...

Central Excise

July 13, 2016

Suppression/mis-declaration - under valuation of the scraps - comparable goods by another supplier at a much higher price available - In the instant case there is no evidence that the appellants have recovered any price higher than the declared in the invoice - demand set aside - AT

View Source

← Previous Next →

Suppression/mis-declaration - under valuation of the scraps - ...

Central Excise

July 13, 2016

You may also like:

Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

Imposition of redemption fine - import of copper scrap druid - mis-declaration of description and value - no supplier would supply a high priced goods against an order...

Mis-declaration of value of export goods - rejection of valuation - attachment / seizure order - At this stage there being no further material on record, the prohibitory...

When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT

For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot...

Undervaluation - mis-declaration - there is no reference to any evidence on record to create a doubt about transaction value or to believe the certificate given by the...

Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime...

Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available...

Quick Updates: