Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to mis-classification. The Tribunal relied on evidence of undisclosed payments to overseas suppliers, which indicated undervaluation of the imported goods. However, it noted that the rough entries in the appellant's notebooks lacked evidentiary value and could not be the sole basis for determining undervaluation.
Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to mis-classification. The Tribunal relied on evidence of undisclosed payments to overseas suppliers, which indicated undervaluation of the imported goods. However, it noted that the rough entries in the appellant's notebooks lacked evidentiary value and could not be the sole basis for determining undervaluation.
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