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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal allowed the appeals, stating that the royalty payments related to the licensed products could not be added to the transaction value of imported goods as they did not satisfy the conditions laid out in the Customs Valuation Rules, 2007. Similarly, it held that advertisement expenses were post-import activities and should not be included in the transaction value. The Tribunal emphasized the absence of a direct relationship between the appellant and suppliers under the related persons' definition, affecting the valuation of imported goods.
Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal allowed the appeals, stating that the royalty payments related to the licensed products could not be added to the transaction value of imported goods as they did not satisfy the conditions laid out in the Customs Valuation Rules, 2007. Similarly, it held that advertisement expenses were post-import activities and should not be included in the transaction value. The Tribunal emphasized the absence of a direct relationship between the appellant and suppliers under the related persons' definition, affecting the valuation of imported goods.
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