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Customs - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Enhancement of value of imports - Every second hand goods varies ...

Customs

December 23, 2016

Enhancement of value of imports - Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore price of one second hand goods cannot be applied to other second hand goods without ascertaining the physical parameter of both the machine - AT

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  2. Valuation - enhancement of value of imported goods - carbide tips - DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different...

  3. 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...

  4. Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value...

  5. 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...

  6. Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

  7. 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...

  8. Valuation of imported goods - Ramie Unprocessed Yarn - The enhancement of the declared value cannot be done on the basis of NIDB data

  9. Enhancement of declared value of goods - enhancement of value on the basis of NIDB data cannot be accepted - AT

  10. Rejection of the transaction value - Without having NIDB data and the value of contemporaneous import, enhancement of value is not sustainable. - AT

 

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