Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
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Valuation of goods - Transaction value and enhancement of the value - the department took recourse to the theory of preponderance of probability to prove the case. The said theory cannot be a substitute for lack of investigation and absence of evidences - AT
Valuation of goods - Transaction value and enhancement of the value - the department took recourse to the theory of preponderance of probability to prove the case. The said theory cannot be a substitute for lack of investigation and absence of evidences - AT
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TaxTMI 
TaxTMI 
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