Correctness of enhancement of value of imported goods - no ...

Imported Goods Value Enhancement Deemed Incorrect Due to Lack of Evidence and Comparison with Similar Goods. No Demand Issued.

August 23, 2016

Case Laws Customs AT

Correctness of enhancement of value of imported goods - no evidence of any nature has been brought out or discussed before such enhancement. Even contemporaneous value of similar or identical goods have not been examined and discussed - no demand - AT

View Source

← Previous Next →

Correctness of enhancement of value of imported goods - no ...

Imported Goods Value Enhancement Deemed Incorrect Due to Lack of Evidence and Comparison with Similar Goods. No Demand Issued.

August 23, 2016

Case Laws Customs AT

You may also like:

Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Valuation of imported goods - contemporaneous imports - The tribunal observed that the Revenue had not provided adequate evidence or a proper comparison with...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

Appellants challenged enhancement of values of imported 'Induction Cookers' by respondent without following best assessment method or providing admissible evidence....

Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

Valuation of imported goods - comparison of the contemporaneous imports - The brand name of the goods as well as the specification are different. Comparison of the value...

Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The...

Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found...

Valuation/undervaluation of imported goods - HCG 3MM Strip (Pregnancy Testing Strip) - retail packing versus bulk quantities - rejection of declared value - enhancement...

Central Excise and Service Tax Appellate Tribunal (CESTAT) case involving valuation of imported goods - rejection of declared value - enhancement of value. The tribunal...

Valuation of imported goods (Float Glass Sheets) - Transaction value - The Tribunal scrutinized the evidence provided by the Department and found it lacking in...

Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

Valuation of imported goods - electronic goods including branded and non - The tribunal held that the adjudicating authority and the Commissioner (Appeals) failed to...

Quick Updates: