TMI BlogValuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute...Valuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as a price of contemporaneous goods. Only a price which declared by the assessee and accepted by the department, the bill of entry thereof can only be taken as price of contemporaneous goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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