Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Valuation - place of removal - in transit insurance is taken by the appellant - there is no condition related to the issue whether the inspection is carried out at site and therefore, held that the goods was not sold at customer’s premises. The freight and insurance from place of removal is excludible from the assessable value - AT
Valuation - place of removal - in transit insurance is taken by the appellant - there is no condition related to the issue whether the inspection is carried out at site and therefore, held that the goods was not sold at customer’s premises. The freight and insurance from place of removal is excludible from the assessable value - AT
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