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of <h1>SC Allows Appellant to Provide Bank Guarantee Due to Lack of Opposition from Assessing Officer.</h1> <h3>M/s. BEAM GLOBAL SPIRITS AND WINE (INDIA) PVT. LTD Versus COMMISSIONER OF CUSTOMS</h3> The SC permitted the appellant to provide a Bank Guarantee acceptable to the Assessing Officer, as there was no opposition to the appellant's request in ... Valuation - related party transaction - comparable prices - import of foreign scotch - HELD THAT:- The appellant is permitted to furnish Bank Guarantee to the satisfaction of the Assessing Officer. The Supreme Court allowed the appellant to furnish a Bank Guarantee to the satisfaction of the Assessing Officer as there was no objection to the appellant's prayer in the application.
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