Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Valuation - inclusion of portion of 50% of sales tax retained by the assessee in the value of excisable goods - since the balance of 50% of sales is neither payable nor paid, additions confirmed - SC
Valuation - inclusion of portion of 50% of sales tax retained by the assessee in the value of excisable goods - since the balance of 50% of sales is neither payable nor paid, additions confirmed - SC
Note: It is a system-generated summary and is for quick reference only.