charge of clandestine removal is fully supported by evidence viz. Proforma Invoices recovered from the asscssce, GRs and RRs. It is not disputed that ... Proforma Invoices GRs & RRs recovered from the appellants were not their and credibility of the RRs and GRs not in dispute, and the appellants
Shri Prabhat Kumar further contended that the proforma invoice in respect of Model M 944G offered to M/s. BHEL supported the Department ... confirmed that they had authorised M/s. Usha Services to issue proforma Invoices for domestic controls in some cases. He added that the quotations relied
Honeywell High Tech Trading Co. a quotation in their proforma invoice dated 28-10-1987 for Thermostat model T 6060 B1047 ... made by M/s. Usha Services to the Department in their Proforma Invoice No. HW/PCD/BAN/0004 dated 28-10-1987 was not relevant
material facts and records of the second quotation-cum-proforma invoice dated 13.08.2014 quoting the total price at Rs.9,92,458/- and the third ... quotation-cum-proforma invoice dated 12.03.2015 quoting the total price of Rs.10,55,425/-. It was also alleged that in spite of intimation regarding
purposes of import policy. It is seen that there are numerous proforma invoices right from the date 18th ... offer (proforma) on 7th March, 1988 after the registration of the contract with the bank on 27th February 88 based on proforma invoice dated
Nakajima, Japan; that before placing the order, the suppliers send proforma invoices and on that basis, a letter of credit was opened; that no lumpsum ... proforma invoice number was found quoted in the regular invoice covering the goods. Thus proper significance has to be given to this invoice. The contention
printed" invoice/proforma invoice/stock transfer advice/branch transfer invoices and wherein 'proforma invoice' was ticked. The Department alleged that proforma invoice ... composite document serving as invoice/proforma invoice/stock transfer invoice/branch transfer advice. In these words the 'proforma invoice' has been ticked. However
despatch document but are only Consolidated Invoices / Proforma Invoices prepared against the original despatch invoice. These proforma or Consolidated Invoices nowhere shows any despatch details ... that clearances were effected in each invoices which are infact replica of original invoices being despatch invoice and proforma invoice. Admittedly there is no other
value on the basis of that escalation clause. The respondents issued proforma invoice to their buyers but the proforma invoice was not accepted ... buyers. No payment against the proforma invoice was paid. The Revenue is of the view that amount shown in proforma invoice is includible in assessable
based on
6
the documents such as shipping advices, insurance documents
proforma invoices, hand written entries and fax received from M/s.
Hadjee textiles ... Show
SCNs are prepared on assumptions and presumptions.
e) That the proforma invoices and unauthenticated fax messages
which are not comparable with any bills
