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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Customs

        2018 (6) TMI 1494 - AT - Customs

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        Contemporaneous import comparison upheld as basis for enhancing assessable value under customs valuation Assessable value may be redetermined on the basis of contemporaneous import data where the declared transaction value is not found acceptable for ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Contemporaneous import comparison upheld as basis for enhancing assessable value under customs valuation

                              Assessable value may be redetermined on the basis of contemporaneous import data where the declared transaction value is not found acceptable for assessment. In this matter, the comparison considered the product, country of origin, quantity, and grade of the goods, and the declared price was rejected accordingly. The enhancement of value was upheld, confirming that contemporaneous imports can support valuation adjustment when the declared value is inconsistent with comparable import evidence.


                              Issues: Whether the enhancement of the assessable value on the basis of contemporaneous import was justified.

                              Analysis: The assessable value was redetermined by comparing the declared price with a contemporaneous import of the same product. The comparison took into account the country of origin, quantity, and grade of the goods. On that basis, the declared transaction value was found not acceptable for assessment.

                              Conclusion: The enhancement of value was upheld and the appeal was dismissed.

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