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

Refund claim - valuation - air freight - the freight element has ...

Customs

February 17, 2018

Refund claim - valuation - air freight - the freight element has to be restricted to 20% of the FOB value when the cost of transportation of the goods is ascertainable and the transportation is by air - excess duty paid allowed to be refunded - AT

View Source

 


 

You may also like:

  1. Enhancement of the value of the imported goods twice - When the freight is pre-paid and inclusive in the price, there is no requirement to add element of freight @20%...

  2. Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

  3. Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found...

  4. Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment

  5. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

  6. Denial of refund claim - unit FOB value of the subject goods was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece - considering the fact...

  7. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  8. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  9. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

  10. Valuation of imported goods - Halani Star - rejected of declared Cost, Insurance and Freight (CIF) value value - When neither the Chartered Engineer was examined nor the...

  11. Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

  12. Valuation - tug towing a barge - inclusion of freight - It was contended that, the tug arrived on its own propulsion that did not involve payment of any freight at all...

  13. Directives for processing of application for MEIS claims under Foreign Trade Policy 2015-20

  14. Directives for processing of application for MEIS claims under Foreign Trade Policy 2015-20 - Public Notice

  15. Valuation of imported STBs for the purpose of levy of CVD - Transaction Value or Retail Sale Price (RSP) - There is no element of sale involved in as much as the...

 

Quick Updates:Latest Updates