Search Results for Tag : Differential duty
Judgments
Quotations cannot be the basis for re-determining the value of goods(09.01.2020)
The issue in present appeals being common - undervaluation of tyres imported by the Appellant company is for trade and further the companies are under.....
Tags : Demand, Differential duty, Validity
Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)
In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....
Tags : Demand, Confirmation, Differential duty
Unless the declaration filed by a manufacturer is found to be untrue or false, no demand for additional duty can be raised(17.06.2021)
The issue in present appeal is whether demand for differential duty can be raised on assumptions and presumptions under the Chewing and Unmanufactured.....
Tags : Demand, Differential duty, Legality