Home Case Index All Cases Customs Customs + AT Customs - 1999 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (3) TMI 136 - CEGAT, MUMBAIExtract: .......than the value of prime metal and there is nothing to show that the cost of the goods was lower than the price of the goods being made. The burden of proving that the value declared was not acceptable, which lay upon the department, has not been discharged. The Collector (Appeals) conclusion therefore cannot be found fault with. 5.Appeal dismissed.
|