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Customs - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Valuation of imported goods - it is necessary to re-examine the ...

Customs

September 21, 2017

Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.

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  1. Valuation of import of goods - the agreement relating to purchase of equipment cannot be disassociated from other agreements and the authorities were right in loading...

  2. Valuation of goods - royalty and the licence fee are not payable on the imported goods but on the goods manufactured and sold in India - no addition - AT

  3. Valuation of imported goods - includibility - Before adding the royalty amounts to the value of imported components, it is necessary for the department to examine both...

  4. Commercial or industrial construction - valuation while availing abatement - it is not necessary to include in the taxable value, the value of supply of goods free of...

  5. Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

  6. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

  7. Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...

  8. Valuation - import of goods - neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the...

  9. Valuation - rejection of transaction value due to fluctuating prices of the goods - the order was passed without going into the contemporaneous imports of the material...

  10. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

 

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