2018 (3) TMI 2015

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....ndents : Trupti Chauhan, Assistant Commissioner (AR). ORDER ARCHANA WADHWA, MEMBER (J) 1. The issue in the present appeal relates to the valuation of the stock lot of printing paper imported by the appellant. Inasmuch as there were usable papers in the said stock lot to the extent of around 50%, the Revenue entertained a view that the value declared by the appellant is on the lower side. Accord....