Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - misdecaration of value - absence of contemporaneous ...

Customs

February 6, 2017

Valuation - misdecaration of value - absence of contemporaneous imports - the value which is declared by the appellant needs to be accepted as there is no valid reason for adopting or enhancing the valuation of the imports made by the appellant - AT

View Source

 


 

You may also like:

  1. Valuation of imported goods - Unless there is substantial difference between the declared price and the value determined after market enquiry, loading must be avoided...

  2. Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC

  3. Valuation - rejection of transaction value of the import of “Lux” brand soaps declared by the appellant - Once misdeclaration of the value of import is established,...

  4. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

  5. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

  6. Subject: Import of ‘Raw Cashew Nuts’ – Need to declare the specifications affecting its value in the Bills of Entry – reg. - Trade Notice

  7. Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing

  8. Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - Demand confirmed - levy of penalty...

  9. 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

  10. Valuation of imported goods - rejection of declared value - Redetermination of value based on NIDB data and DGOV circular is not sustainable. In the present case, no...

 

Quick Updates:Latest Updates