Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Demand set aside - AT
Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Demand set aside - AT
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