Cc (Ii) Airport Special Cargo, Mumbai vs Shri Samir Vora on 9 April, 2015
The same view was also taken in the second case of Frost International Vs. Commissioner. The Tribunal also did not accept the evidence of clearance by the foreign buyer at a lower price received on overseas inquiry. Both these decisions in Frost International were upheld by Apex Court and appeals filed by the department were dismissed as reported at 2007 (216) ELT A55.