Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Valuation - Whether duty liability has to be determined on the basis of transaction value paid or payable for the supply of goods or the duty liability should be determined on the basis of the shore tank receipt quantity - Apex Court dismissed the revenue appeal - SC
Valuation - Whether duty liability has to be determined on the basis of transaction value paid or payable for the supply of goods or the duty liability should be determined on the basis of the shore tank receipt quantity - Apex Court dismissed the revenue appeal - SC
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