Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
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