Valuation of export goods for drawback purpose - rejection of ...

Customs

January 4, 2023

Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of the export goods and after recording a finding that they were not correctly valued re-determine the value, but this was not done. This mistake has been noticed by the Commissioner (Appeals) in the impugned order. - Revenue appeal dismissed - AT

View Source

← Previous Next →

Valuation of export goods for drawback purpose - rejection of ...

Customs

January 4, 2023

You may also like:

Valuation of the goods for export which are "football goalkeeper gloves" - Undervaluation - the transaction value as declared by the appellant for claiming duty drawback...

Duty Drawback - Redetermination of export value - rejection of declared value of the goods in the 13 shipping bills - The adjudicating authority had to first examine the...

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the...

Valuation of imported goods - The rejection of transaction values by the adjudicating authority on the basis of bills of entry of prime goods cannot be approved

Fraudulent availment of higher drawback or not - rejection of transaction value of export of sub-standard readymade garments - The proper officer had no reasonable doubt...

Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing

Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - Demand confirmed - levy of penalty...

Valuation of imported goods - pearls - rejection of declared value - There are various complaints against the said approved valuer of the goods, therefore, his reports...

Valuation - rejection of declared price - allowance of discount - loading the assessable value on the basis of other brand of goods not justified - AT

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

Quick Updates: