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M/s Laxmi Enterprises Versus CC (Prev.) New Delhi

Valuation - rejection of transaction value - contemporaneous imports - Held that - The valuation of imported goods is required to be done in terms of Section 14 of the Customs Act, 1962, read with the Customs Valuation Rules, 2007. The transaction value of imported goods can be rejected only as per the provisions of Rule 12 of the Customs Valuation Rules - In the present case, in respect of 32 Bills of Entry pertaining to imports, certain documents were recovered during the course of search from....... + More

 

 

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M/s Laxmi Enterprises Versus CC (Prev.) New Delhi

 

 

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