Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Undervaluation - it is evident that the car was imported by producing the Bill of Entry of under-valuation - the Department has taken the price of the impugned car as was available on the manufacturer - demand of duty with interest and penalty confirmed - AT
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