Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Valuation - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand of duty confirmed, but no penalty since fact was declared in E-1 Return.
Valuation - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand of duty confirmed, but no penalty since fact was declared in E-1 Return.
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