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1 - 5 of 5 (0.20 seconds)M/S. Pennar Acqua Exports Ltd. vs C.C., Chennai on 30 April, 2001
Relying on the decision of the Madras High Court in J.G. Exports v. C.C., Chennai, 1999 (105) E.L.T. 258 the Commissioner took the view that since the PMV declared by the exporter is not challenged by issuing a show cause notice, the department cannot proceed on the basis that there was over-valuation of the goods.
Section 113 in The Customs Act, 1962 [Entire Act]
Section 114 in The Customs Act, 1962 [Entire Act]
Section 117 in The Customs Act, 1962 [Entire Act]
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