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    Highlights
    All› Customs › Customs - 2015
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    December 31, 2015   Case Laws Customs
    EOU Complies with Exemption Notification No. 53/1977-Cus., No Duty-Free Goods Diversion Detected, Supplier Covered Weight Shortage.
    December 31, 2015   Case Laws Customs
    Import Case: Vessel Duty Dispute Over Bunker and Stores Declared in Manifest; Burden of Proof on Importer.
    December 31, 2015   Notifications Customs
    Import Exemption for Chickpeas and Lentils Extended Beyond June 1, 2016; Amends Notification No. 12/2012-Customs.
    December 30, 2015   Case Laws Customs
    Court Rules Respondents Cannot Withhold Bank Guarantees After Petitioner Surrenders Warehousing License and Commits to Liability.
    December 30, 2015   Case Laws Customs
    High Court overturns Tribunal's order for failing to rectify an error, deeming it contrary to the case record.
    December 30, 2015   Case Laws Customs
    Customs Broker License Suspension: Show Cause Notice Issued After 90 Days Deemed Invalid Due to Jurisdiction Issues.
    December 30, 2015   Case Laws Customs
    Customs Broker Licence Renewal Rejected Over Forged Documents; Court Upholds Decision, Citing Misconduct.
    December 29, 2015   Case Laws Customs
    Court Denies Customs and Duty Exemptions Request for Imports Before Foreign Trade Policy 2015-2020 Implementation.
    December 29, 2015   Case Laws Customs
    Exemption for Coking Coal Under S. No. 68/68A of Notification No. 21/2002-Cus: No Specific End-Use Required.
    December 29, 2015   Case Laws Customs
    Importing Without IE Code Risks Confiscation; Penalty u/s 112 May Not Be Essential for Code Absence.
    December 29, 2015   Case Laws Customs
    Customs House Agent License Revoked for Misdeclaration of Goods, Violating Rule 13 of CHALR 2004.
    December 28, 2015   Case Laws Customs
    Appellants' 17% Commission on Indian Services Unrelated to Imports Not Applicable u/r 9(1)(a.
    December 28, 2015   Case Laws Customs
    Authority Uses USSR Manufacturer Prices for Accurate Import Valuation in International Trade Case.
    December 28, 2015   Case Laws Customs
    Court Questions Smuggling Allegations as Seized Gold Bars Lack Foreign Markings and Consistent Purity.
    December 28, 2015   Case Laws Customs
    Concessional Duty Rate Applies Regardless of Import Chapter Heading; Procedural Lapses Excused, Demand Set Aside.
    December 26, 2015   Case Laws Customs
    Fraudulent DFIA License Acquisition: Duty Demands Upheld, No Penalties for Unaware Transferee Appellants.
    December 26, 2015   Case Laws Customs
    Appellants' Eligibility for Benefits Under Target Plus Scheme for RBD Palmolein Imports and Rice, Wheat Exports Examined.
    December 25, 2015   Case Laws Customs
    Port Authorities Auction Goods Without Notice; Petitioner's Duty Payment and Diligence Questioned Under Customs Regulations.
    December 25, 2015   Case Laws Customs
    Extraneal Peritoneal Dialysis Solution Classified Under Chapter 9018 for Customs, Not CTH 3004.
    December 24, 2015   Case Laws Customs
    High Court Dismisses Petition: Violation of Regulation 13(O) for Exporting on Behalf of Bogus Exporter.

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      Valuation - reliance on the quotation price - The price in the...

      Authority Uses USSR Manufacturer Prices for Accurate Import Valuation in International Trade Case.

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      CustomsDecember 28, 2015Case LawsAT
      Valuation - reliance on the quotation price - The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers in USSR - The adjudicating authority was perfectly justified in taking the prices mentioned in the quotations as a basis for determining the correct value of the imported goods - AT
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