Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Valuation - inclusion of transaction charges collected by the appellant from their clients for providing stock broking services - since this liability have been passed on by him on their clients, the same need to be included in the taxable value as per the provision of Section 67 of the Finance Act, 1994
Valuation - inclusion of transaction charges collected by the appellant from their clients for providing stock broking services - since this liability have been passed on by him on their clients, the same need to be included in the taxable value as per the provision of Section 67 of the Finance Act, 1994
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