Customs Valuation Rules Archives

Supreme Court clarifies sequential application of Customs Valuation Rules in import valuation: Anil Kumar Anand vs. Commissioner of Customs (2019) INSC 352

Supreme Court clarifies sequential application of Customs Valuation Rules in import valuation: Anil Kumar Anand vs. Commissioner of Customs (2019) INSC 352 Date of the Judgment: April 22, 2019 Citation: (2019) INSC 352 Judges: Sanjay Kishan Kaul, J., Hemant Gupta, J. Can customs authorities bypass the prescribed sequence of valuation methods when assessing import duties? […]

Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018)

December 10, 2018 / A.K. Sikri, Customs Act, 1962, Customs Act, 1962 with Section 14, Customs Valuation Rules, Judges, S. Abdul Nazeer, Valuation of Goods

Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018) LEGAL ISSUE: Whether the declared transaction value of imported goods can be rejected without proper justification and evidence of comparable imports. CASE TYPE: Customs Law Case Name: Commissioner of Central Excise and Service Tax, Noida vs. M/s.

Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018) Read Post »