Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
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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