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2015 (11) TMI 198 - SUPREME COURT

2015 (11) TMI 198 - SUPREME COURT - 2015 (323) E.L.T. A71 (SC) - Valuation of goods - Held that:- Custom Officer has rightly rejected the price of speakers imported by the appellant as declared in the Bill of Entry, applying Rule 10A of the Valuation Rules. We are also satisfied that in such an eventuality, the prices which are fixed is based on concurrent findings of facts. Therefore, we find no merit in these appeals - Decided against assessee. - Civil Appeal Nos. 5773-5775 of 2004 - Dated:- 2 .....

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