Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Valuation of imported goods - zinc ash - Since real transaction value i.e. the amount transferred through legal channels and amount paid to the local representative of the foreign supplier is available the same becomes transaction value and the duty can be demanded taking the same as assessable value.
Valuation of imported goods - zinc ash - Since real transaction value i.e. the amount transferred through legal channels and amount paid to the local representative of the foreign supplier is available the same becomes transaction value and the duty can be demanded taking the same as assessable value.
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