• Centax Publication's Customs Valuation Law & Practice by Sumit Dutt Majumder

About the Book :

Centax Publication's Customs Valuation Law & Practice by Sumit Dutt Majumder, 6e 2016.  The Chapter " Concluding Remarks - Summing Up gives a snapshot of all the important and Critical Customs valuation issues faced across the world , and in India."Customs valuation is distinguished from commercial valuation in that it brings in a third party, the Customs, who is concerned not only with the transaction between the buyer and the seller, but with all similar transactions between other buyers and sellers.

Contents of the Book:

  1. Customs Valuation - Introduction and Historical Background
  2. Agreement on implementation of Article VII of the GATT, 1994 (WTO Valuation Code)
  3. Customs Valuation system in India from August, 1988 with further Changes in October, 2007 - General Discussion
  4. Transaction Value under Rule $ / Rule 3 of 2007 rules
  5. Illustrative examples and Valuation rulings on Practical application of Transaction Value Method (Article 1/Rule 4/Sec. 14 read with Rule 3 of 2007 Rules)
  6. Case Laws on Practical application of transaction value method (Rules 4/Sec. 14 read with Rules 3 of 2007 Rules)
  7. Related Party Transaction
  8. Related party transactions and transfer pricing - WCO guide to Customs Valuation and Transfer pricing
  9. Illustrative examples, valuation rulings and case laws on valuation treatment of related party transactions
  10. Price Adjustments under Rule 9/ Rule 10 of 2007 Rules (Article 8)
  11. Illustrative examples, valuation rulings and Case laws on Price Adjustments under article 8 (Rule9/ Rule 10 of 2007 Rules)
  12. Royalty / Licence fees - Rule 9(1)(c) / Rule 10(1)(c)
  13. Transaction Value of Identical and Similar goods - Rules 5 and 6 / Rules 4 and 5 of 2007 Rules
  14. Deductive value method - Rule 7 and Computed value method - Rule 7A/Rule 8 and reversal of the order of their application - Rule 6A / Rule 6.
  15. Residual or Fall-back method (Rule 8/ Rule 9 of 2007 rules)
  16. Declarataion by the importer & Customs control - Rule 10/ Rule 11 and Rejection of Declared VAlue - Rule 10A/ Rule 12
  17. Valuation treatment in some special situations
  18. Other miscellaneous topics related to valuation
  19. case LAws relating to old Valuation System
  20. Export Valuation
  21. Concluding Remarks- Summing up
  22. Appendices 1 to 30

About the Author :

Sumit Dutt Majumder

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Centax Publication's Customs Valuation Law & Practice by Sumit Dutt Majumder

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