Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Valuation - polyester PVC coated fabrics - either transaction value of the goods have been rejected under Section 14 of the Customs Act, 1962 and there is no contravention import of such goods was found - value cannot be enhanced - AT
Valuation - polyester PVC coated fabrics - either transaction value of the goods have been rejected under Section 14 of the Customs Act, 1962 and there is no contravention import of such goods was found - value cannot be enhanced - AT
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