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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Enhancement of assessable value of export - The variations in Fe ...

Customs

September 22, 2016

Enhancement of assessable value of export - The variations in Fe content were very minor, within tolerance limits, did not impinge upon the declared values since the invoice amount in each case was realized as per the BRCs - the loading of assessable value found to be arbitrary and without any basis. - AT

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  1. Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value -...

  2. 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...

  3. 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.

  4. Valuation - 24.030 MT of ‘unwrought, unalloyed electrolytic nickel cathodes’ - assessable value - enhancement of declared price - upward revision is without authority of law. - AT

  5. Determination of assessable value of the goods imported - No effort was made by the Department to ascertain enhancement of royalty/licence fees by reducing the price of...

  6. Valuation - determination of assessable value of export goods - The export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’

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