https://www.taxtmi.com/highlights?id=51648 Validity of assessment order - order for auditing u/s 17(6) by the proper officer - enhancement of value of imported goods - Commissioner (Appeal) could not have directed such an audit in terms of sub section (6) because audit as contemplated is the internal function of the revenue, for purpose of safeguarding the revenue, in case where re-assessment has been done by way of speaking order or otherwise en-us Sat, 08 Feb 2020 07:28:49 +0530 Sat, 08 Feb 2020 07:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51648 Validity of assessment order - order for auditing u/s 17(6) by the proper officer - enhancement of value of imported goods - Commissioner (Appeal) could not have directed such an audit in terms of sub section (6) because audit as contemplated is the internal function of the revenue, for purpose of safeguarding the revenue, in case where re-assessment has been done by way of speaking order or otherwise Highlights Customs Sat, 08 Feb 2020 07:28:49 +0530 https://www.taxtmi.com/highlights?id=51648