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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation of goods - Enhancement in value of goods - Assessee ...


Claim for Refund Denied as Assessee Fails to Challenge Assessment Order on Urgent Goods Purchase.

December 15, 2015

Case Laws     Customs     AT

Valuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Since in this case the appellant has not challenged the assessment order, consequently refund claim is not maintainable - AT

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