Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Valuation of imported goods - It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the consignment as a whole and determining the actual weight of consignment - Entire case of undervaluation has been made against the appellant, by not amending the declared value, but by enhancing the same to take into account the estimated undeclared weight - enhancement of value cannot be accepted.
Valuation of imported goods - It is not understood if Custom Officers were suspicious of misdeclaration of weight what prevented them from actually weighing the consignment as a whole and determining the actual weight of consignment - Entire case of undervaluation has been made against the appellant, by not amending the declared value, but by enhancing the same to take into account the estimated undeclared weight - enhancement of value cannot be accepted.
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