Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of GST paid deposited by the Vendor on...     TaxTMI    Salary income - Taxability of "fringe benefits" or...     TaxTMI    Reopening of assessment under old regime - scope of...     TaxTMI    Liability of tax arising on account of inadvertent...     TaxTMI    Validity of assessment order - Disparity in Returns...     TaxTMI    Rejection of refund claim - Status of the...     TaxTMI    Time Limitation for filing refund claim - Impact of...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Validity of assessment order - Utilization of Input...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Income from Other Sources u/s 56(2) - interest...     TaxTMI    Imposition of GST under the reverse charge...     TaxTMI    Reversal of ITC - The High Court found that certain...     TaxTMI    Detention of goods alongwith penalty - Expired...     TaxTMI    Exemption from GST - Hostel accommodation -...     TaxTMI    Rejection of rectification petition - turnover of...     TaxTMI    AIRs of Duty Drawback - Customs Notification No....     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
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

View Source

 

← Previous Next →

 

You may also like:

  1. Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

  2. It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export...

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

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

  5. 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.

  6. Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for...

  7. Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide...

  8. Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors...

  9. Automatic Reduction/Enhancement upto 10% Duty saved amount and pro rata Reduction / Enhancement in export obligation

  10. 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...

  11. Rectification of mistake - Calculation of correct Fe content - Iron Ore Fines - The correct Fe content was required to be determined on the basis of the guidelines...

  12. Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for...

  13. Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have...

  14. Valuation of exported goods - analysis of departmental laboratory, unless challenged, has to be accepted as true and correct. Since the value/price of the iron ore fines...

  15. Valuation - import of digital device (media) with contents - the value of the goods must include a value for the contents. - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Applicability of Notification No. 71/2023 dated 11.03.2024
C: Enabling provisions for import of inputs that are subjected to mandato...
F: Reconciliation of Eway bills
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
H: Levy of penalty - non filling up of Part B of the e-Way Bill - existen...
H: Violation of principles of natural justice - The court observed that w...
H: Rejection of the petitioner’s claim for budgetary support - Violation ...
H: Validity of determination of GST liability (demand) u/s 73(1) - Reject...
H: Blocking the input tax credit against the petitioners - The High Court...
H: Faceless Assessment Center u/s 144-B - territorial jurisdiction - The ...
H: Non-jurisdictional AO proceeding with the assessment - decentralizatio...
H: Deduction u/s 80-O - brandishing newspaper cuttings as proof to show i...
H: Condonation of delay in filing of revised return of income - CBDT reje...
H: Assessment completed u/s 144C against a petitioner/Non-Resident Indian...
H: Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Ap...
H: Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA...
H: Levy of penalties under various sections - The Appellate Tribunal, in ...
H: Application seeking approval u/s 80G(5)(vi) rejected - Assessee is pre...
H: Revision u/s 263 - Bogus LTCG/Share transaction - as per CIT AO failed...
A: Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted th...
A: DEPRECIATION ON GOODWILL
A: Deciphering GST Notices: A Comprehensive Guide to Understanding and Re...
F: ITC CLAIMED AFTER DUE DATE
F: INQUIRY BY THE APPELLATE AUTHORITY
N: Extension in Import Period for Yellow Peas under ITC (HS) Code 0713101...
C: Uploading of judicial orders related to insolvency proceedings by Inso...
A: DISTINCTION BETWEEN ‘DOCTRINE OF CONSTRUCTIVE NOTICE’ AND ‘DOCTRINE OF...
A: The Benefits of Cloud Accounting for SMEs
F: GST PENALTY SECTION 122
N: Exemption from specified income U/s 10(46) – ‘Tamil Nadu Electricity R...