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1. 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...

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

3. Valuation of imported goods - Enhancement of value based on NIDB data - the department has failed to substantiate as to how the value adopted on the basis of NIDB data...

4. Valuation of imported goods - enhancement of value based on NIDB data - enhancement of the value without proper evidence is not correct and legal - merely on the basis...

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

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. Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the...

8. 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...

9. Valuation of imported goods - rejection of declared assessable value based on NIDB data - The value of the similar goods were obtained not only from other imports taken...

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

11. Valuation of imported goods - Ramie Unprocessed Yarn - The enhancement of the declared value cannot be done on the basis of NIDB data

12. 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...

13. Undervaluation of the imported goods - Rejection of transaction value - Having rejected the declared assessable value under Rule 12, the department sought to...

14. Validity of Re-determination of Value - Goods have already been cleared from the port of import after examination and enhancement of value - The Appellate Tribunal found...

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