Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Capital gain computation - Jantri rates v/s DVO’s report - Tribunal has rightly observed that once valid reference to the valuation officer is made under section 50(C)(2) of the Act, assessing officer is not empowered to reject the report of the valuation officer. - the A.O. is not justified in adopting the value other than as adopted by the stamp duty authority. - HC
Capital gain computation - Jantri rates v/s DVO’s report - Tribunal has rightly observed that once valid reference to the valuation officer is made under section 50(C)(2) of the Act, assessing officer is not empowered to reject the report of the valuation officer. - the A.O. is not justified in adopting the value other than as adopted by the stamp duty authority. - HC
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