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 February 2018 Year 2018 This

Valuation - rejection of transaction value - From among the ...

Customs

February 8, 2018

Valuation - rejection of transaction value - From among the documents recovered from the laptop and mobile phone, the department has recovered the invoices/commercial invoices pertaining to the goods imported under these Bills of Entry - re-determining the value of the past imported goods on the basis of such invoices is justified - demand confirmed - AT

View Source

 


 

You may also like:

  1. Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

  2. Standard Operating Procedure (SOP) (Version 1.1) for “Implementation of Central Government notification prohibiting import of mobile phones with duplicate, fake and...

  3. Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -...

  4. Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

  5. Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

  6. Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in...

  7. 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,...

  8. 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

  9. Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.

  10. Effective BCD rate on parts of power bank of Lithium ion and Battery pack of cellular mobile phones

 

Quick Updates:Latest Updates