Valuation of imported goods - used office furniture - rejection ...

Customs

December 16, 2023

Valuation of imported goods - used office furniture - rejection of declared value - Admittedly, the imported goods were used goods/equipment and not new equipment, as observed in the Inspection Report. Hence, the Inspection Report does not inspire any confidence as regards the valuation is concerned and hence the reliance placed on the same is not the correct position. Hence, the lower authority has clearly erred in solely relying on the said inspection report, which is of no evidentiary value. - AT

View Source

← Previous Next →

Valuation of imported goods - used office furniture - rejection ...

Customs

December 16, 2023

You may also like:

CENVAT credit - inputs - furniture used in the office of the appellant premises - since the goods used for rendering services from the office, credit of excise duty duty...

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 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 - rejection of transaction value of the import of “Lux” brand soaps declared by the appellant - Once misdeclaration of the value of import is established,...

Depreciation on paintings which were part of furniture and fixtures - either hung in the office or given to the producer for the original shoots, or used in various...

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

Exemption from payment of SAD to all pre-packaged goods - Import of Aluminium Profiles, hardware for furniture fittings - goods in question, are for manufacture of...

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

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

Quick Updates: