Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
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