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Taxmann's Guide to Customs Valuation - Complete & comprehensive commentary in a brief/concise/handy format, providing updated & simplified analysis to determine valuation under Customs Laws

Taxmann's Guide to Customs Valuation - Complete & comprehensive commentary in a brief/concise/handy format, providing updated & simplified analysis to determine valuation under Customs Laws

          
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About the Book

Guide to Customs Valuation is a complete and comprehensive commentary on laws relating to valuation under Customs laws. It is a brief, concise and handy reference book, which provides the updated and simplified analysis of provisions to determine valuation under the Customs laws.This book will be helpful for Customs Consultants, Advocates, Corporate Managers & Departmental Officers.This book is divided into two parts:Valuation of Imported GoodsValuation of Export GoodsThe Present Publication is the Latest Edition, authored by H.K. Maingi, amended up to July 2021, with the following noteworthy features:[Conceptual Understanding of Valuation] Conceptual understanding of provisions of Valuation under Section 14 of Customs Act and Customs Valuation (Determination of Value of Export Goods) Rules, 2007[Valuation] Valuation of Imported Goods & Exported Goods, Valuation in case of High Sea Sales & related persons, Valuation of capital goods on debonding, etc. [Various Additions in Transaction Value] Various additions in Transaction Value such as Brokerage, Service Charge, Transportation, etc.[Other Concepts] Concepts of related persons, under-invoicing and over-invoicing, Special Valuation Branch, etc.This edition covers everything you need to understand about the provisions of Valuation under Customs in a subtle and simplified language.The detailed coverage of the book is as follows:IntroductionValuation of Imported Goodso Transaction Valueo Transaction Value to be Accepted in the Absence of Condition and Restriction under Rule 3(2) o Contract Prices and Transaction Valueo High Sea Sales and Transaction Valueo Related Personso Transaction Value of Identical or Similar Goods and Contemporaneous Importso Deductive Valueo Computed Valueo Residual Methodo Reliance on Foreign Journals indicating International Prices for Determining Assessable Valueo Addition to Transaction Value Royalty, Licence and Technical Know-How Feeso Other Addition to Transaction Valueo Declaration by the Importero Rejection of Declared Valueo Investigation by Special Valuation BranchValuation of Export Goodso Export Valuationo Under-Invoicing and Over-Invoicing of Exportso Customs Valuation (Determination of Value of Export Goods) Rules, 2007o Inclusion/Exclusion Duty Element from Cum Duty Priceo Valuation of Goods Sold in DTA from EOU and Debonding of Capital Goods from EOUAbout the AuthorMr. H.K. Maingi joined as an Appraiser in the Bombay Customs House in 1965. He voluntarily retired from service in 1985. During his tenure in the Revenue Department, he held the posts of Assistant Commissioner of Customs, Assistant Commissioner of Central Excise and Assistant Director of Enforcement (FERA). Mr. Maingi is a postgraduate in Economics and also a law graduate. He was enrolled as an advocate in the year 1985. Since then, he has been practising Customs and Excise Law in the Bombay High Court, CESTAT (Mumbai). Mr. Maingi has contributed several articles in the Excise Law Times in the past.


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Product Details
  • ISBN-13: 9789390831920
  • Publisher: Taxmann
  • Binding: Paperback
  • Height: 25 mm
  • No of Pages: 252
  • ISBN-10: 939083192X
  • Publisher Date: 02 Aug 2021
  • Edition: August 2021 Edition
  • Language: English
  • Width: 254 mm

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Taxmann's Guide to Customs Valuation - Complete & comprehensive commentary in a brief/concise/handy format, providing updated & simplified analysis to determine valuation under Customs Laws
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