Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Valuation - when the said import documents reveal that the goods have been procured from third party and the value declared is the value of the third party supplying the goods to Italian sister concern of the appellant, no question of rejection of transaction value arises - AT
Valuation - when the said import documents reveal that the goods have been procured from third party and the value declared is the value of the third party supplying the goods to Italian sister concern of the appellant, no question of rejection of transaction value arises - AT
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