Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Goods mis-declared to avoid duty – import of electronic components/parts - Commissioner in his order, which proved that what was, in fact, imported was complete sets of audio systems in dis-assembled conditions with a view to evade custom duties. - Tribunal committed grave error in ignoring the facts - SC
Goods mis-declared to avoid duty – import of electronic components/parts - Commissioner in his order, which proved that what was, in fact, imported was complete sets of audio systems in dis-assembled conditions with a view to evade custom duties. - Tribunal committed grave error in ignoring the facts - SC
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