Enhancement of value - The entire case of the Revenue is based ...

Case Laws Customs

October 3, 2018

Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to show that the goods were actually usable as steel sheets/strips. - There is no justification for enhancing the value of the goods or to confiscate the same or to impose penalties upon the appellants.

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Enhancement of value - The entire case of the Revenue is based ...

Case Laws Customs

October 3, 2018

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