Valuation - relevant date - it is not made clear in the said ...
Case Laws Customs
September 6, 2019
Valuation - relevant date - it is not made clear in the said notification itself that as to whether such value has to be arrived only on the date of filing the Bill of Entry. In the absence of any such clear indication, the normal course of arriving at the value is by taking into consideration of the date of invoice - HC
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