Neha Intercontinental Pvt. Ltd. v. Commissioner of Customs, Goa

202 ELT 530Reported decision2006#17159 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2022 to 2023.

Judgments citing Neha Intercontinental Pvt. Ltd. v. Commissioner of Customs, Goa

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Comnr. of Income Tax, Sambalpur Range vs. M/S. Tata Sponge Iron Ltd

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Commissioner of Income Tax (Exemptions) Delhi vs. Servants of People Society

ITA/27/2022HC Delhi11 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…ta, otherwise, there is no material available. The Tribunal consistently observed that the declared value cannot be enhanced merely on the basis of NIDB data. Tribunal in the case of Neha Intercontinental Pvt. Ltd. v. Commissioner of Customs, Goa [(2006) 202 ELT 530 (Tri.-Mum.)] has held in the absence of rejection of transaction value, invoice value requires acceptance and when the contemporaneous import of similar goods is not established, value cannot be enhanced. In the case of Commissioner of Customs v. Modern Overseas [(2005) 184 ELT 65 (Tri.- Del.)] NIDB data was held to be insuffient, in th…

Commissioner of Income Tax (Exemptions) Delhi vs. Servants of People Society

ITA/26/2022HC Delhi11 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…ta, otherwise, there is no material available. The Tribunal consistently observed that the declared value cannot be enhanced merely on the basis of NIDB data. Tribunal in the case of Neha Intercontinental Pvt. Ltd. v. Commissioner of Customs, Goa [(2006) 202 ELT 530 (Tri.-Mum.)] has held in the absence of rejection of transaction value, invoice value requires acceptance and when the contemporaneous import of similar goods is not established, value cannot be enhanced. In the case of Commissioner of Customs v. Modern Overseas [(2005) 184 ELT 65 (Tri.- Del.)] NIDB data was held to be insuffient, in th…

Neha Intercontinental Pvt. Ltd. v. Commissioner of Customs, Goa (202 ELT 530) — Cited in 5 Judgments | BharatTax