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2008 (11) TMI 159 - CESTAT, MUMBAI
Whether the invoice price of the goods sold by a 100% EOU into the DTA to "related person" is the transaction value or whether the duty is payable on the sales price of the goods sold by "related person" to the customers - hold that the assessable value is to be worked out as per Rule 7 of the Customs Valuation Rules after making the permissible deductions - regarding demand of short payment from EOU, there is no time limit for demanding duty - demand can be raised as per provisions of B-17 bond executed by them