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 August 2017 Year 2017 This

Valuation - enhancement of value - The value enhanced on the ...

Customs

August 31, 2017

Valuation - enhancement of value - The value enhanced on the basis of the highest contemporaneous import cannot sustain - However, the same requires to be enhanced on the basis of the lowest value of such contemporaneous import

View Source

 


 

You may also like:

  1. 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

  2. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

  3. Valuation of imported goods - Rough Marble Blocks - the value was enhanced on the basis of policy circular taking the floor price is not sustainable. It is also observed...

  4. Valuation - Enhancement of value of the imported RPO - CESTAT held that, in the present case neither any contemporaneous value was adopted nor any method as prescribed...

  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. Valuation of imported goods - enhancement of value on the basis of contemporaneous goods - the assessed value of bill of entry of similar goods cannot be the basis of...

  7. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

  8. Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -...

  9. Valuation of imported goods - Enhancement of value based on NIDB data - the department has failed to substantiate as to how the value adopted on the basis of NIDB data...

  10. Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that...

  11. 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...

  12. 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

  13. Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has...

  14. Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

  15. Valuation of imported goods - enhancement of value based on NIDB data - enhancement of the value without proper evidence is not correct and legal - merely on the basis...

 

Quick Updates:Latest Updates