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Customs - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Valuation - rejection of declared price - allowance of discount ...

Customs

June 3, 2017

Valuation - rejection of declared price - allowance of discount - loading the assessable value on the basis of other brand of goods not justified - AT

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

  3. Valuation - loading the assessable value on the basis of other brand of goods - There is no evidence on record that both these brands of Chinese origin are similar -...

  4. 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,...

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  6. Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT

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