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Tax Authority Confirms Duty Evasion on Tiles; Misdeclaration of Retail Sale Price Leads to Extended Limitation Period.
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....Computation of CVD on MRP basis - importer himself is selling the tiles at a price higher - Tax payer cannot be permitted to himself misdeclare the RSP - demand of duty invoking extended period of limitation confirmed - AT....
TaxTMI
TaxTMI