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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
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of Valuation of imported goods - two set of invoice - no justifiable reasons to show issuance of two separate invoices and has not established that commercial invoice was not the correct value of the imported goods and stands corroborated by the statement of Propritor which have not been retracted - correctly enhanced the assessable value
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