Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018)
Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018) LEGAL ISSUE: Whether the declared transaction value of imported goods can be rejected without proper justification and evidence of comparable imports. CASE TYPE: Customs Law Case Name: Commissioner of Central Excise and Service Tax, Noida vs. M/s. […]