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
NIFCO. Further
proforma invoices, even not agreed, but assumed, not
to be a final invoice/commercial invoice, it cannot be
negotiated for a price reduction ... stated that the
proforma invoices are unsigned papers of no intrinsic value
and are not parallel invoices.; that proforma invoices are
36
dated 02.05.2013 (except
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
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
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
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
customs documents and Purchase orders of M/s. Dart and Proforma invoice during the period up to 7.9.1999, added the bogus items in the invoice ... under:-
(a) The fax message dated 20.9.1999 written on the proforma invoice of the Assessee sent by Mrs. Laila of M/s. Dart, Germany
record disclosed. It can be
seen that the 19 copies of proforma invoices
disclose average rate of USD 781 per cubic
metre. However, this average ... value as per the
proforma invoice also was not adopted to
calculate the differential duty.
(iv) From the proforma invoices relied upon it would
record disclosed. It can be
seen that the 19 copies of proforma invoices
disclose average rate of USD 781 per cubic
metre. However, this average ... value as per the
proforma invoice also was not adopted to
calculate the differential duty.
(iv) From the proforma invoices relied upon it would
