Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Valuation of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by the service recipients - cost not to be included - AT
Valuation of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by the service recipients - cost not to be included - AT
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