2019 (11) TMI 575

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..... tion of Value and Imported Goods) Rules, 2007 was erroneous in law and perverse? HELD THAT:- Considering the submissions made by learned counsel appearing for the appellant and the Directorate of Revenue Intelligence regarding impleadment of the Directorate as a party in the appeal, we are of the view that this prayer cannot be acceded to as the appellant and the directorate are authorities dir .....

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..... Valuation (Determination of Value and Imported Goods) Rules, 2007 was erroneous in law and perverse? Considering the submissions made by learned counsel appearing for the appellant and the Directorate of Revenue Intelligence regarding impleadment of the Directorate as a party in the appeal, we are of the view that this prayer cannot be acceded to as the appellant and the director .....

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