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1. Valuation - contemporaneous import - import of betel nuts made by the Appellant - rejection of transaction value - In view of the non-availability of evidence of...

2. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

3. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

4. Import of goods – rejection of transaction value – no reference to any contemporaneous goods - no justifiable reasons to reject the transaction value and to enhance the...

5. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

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

7. Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

8. Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

9. Valuation of imported goods - On the one hand OIO says there are no imports of identical or similar goods, and the other hand re-determines the values of some goods on...

10. 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...

11. Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

12. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

13. 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...

14. Valuation of imported goods - Wet Dates - The rejection of transaction value even when based upon NIDB data cannot be done without disclosing materials, as well as...

15. Valuation of imported goods - Rejection of transaction value - enhancement of transaction value of imported goods by 20% instead of 77% for the years 2013-14 to 2016-17...