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1. Kerala Value Added Tax Act – cashew nuts - Floor value for cashew nuts and cashew kernels have not been fixed in other States is no reason to attract the provisions of...

2. Rejection of declared value - import of bitumen 60/70 packed in iron drums - Since the declared value matches with the already accepted assessable value of the goods at...

3. Prohibited goods - areca nuts - So far as the prohibition under the notification issued by the DGFT is concerned, it is based on the CIF value, i.e., the transaction...

4. Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity...

5. Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

6. 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...

7. Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption)...

8. 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...

9. Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas...

10. Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that...

11. 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...

12. Rejection of Value of imported goods - if value declared is rejected, Revenue should establish with details of contemporaneous imports of such or similar goods, that...

13. Import of raw cashew nuts - objections on the phytosanitary certificate - Though the consignment has reached, the same has not been cleared so far. Even if it is...

14. 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...

15. Undervaluation of imported goods - Once the goods are assessed and cleared, there was no reason for rejecting the declared value and redetermining the same following the...