penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
penalties to be imposed as well
as trigger for recourse to 'surrogate value' from the 'red flag' of
relationship. And with ... section
112 and section 114AA of Customs Act, 1962 by substitution with
surrogate value in accordance with rule 4 and rule 9 of Customs
Valuation
declared or appraised by customs
officials, and otherwise providing access to 'surrogate value' subject to
restraining circumstances, is not only not amenable ... further problem was
that, except for consummation by resort to 'surrogate value',
enablement of recourse to re-determination and, thereby, to enablement
patently clear that the impugned order has not adopted
the surrogate 'transaction value' as such and nor, as evident from
lack ... extent that reassessment has ordered loading
instead of determining acceptable surrogate value, the revision of
declared value is not correct.
10. The justification offered
provenance as well as by absence of
benchmark and want of surrogate. When legislative sanction is for
self-assessment to be effected against self-declaration ... Customs Act, 1962.
10. Moreover, in the absence of provisioning, for 'surrogate
value', akin to Customs Valuation (Determination of Value of
Imported Goods
provenance as well as by absence of
benchmark and want of surrogate. When legislative sanction is for self-
assessment to be effected against declaration with ... clearance of imported goods.
12. Moreover, in the absence of provisioning for surrogate value akin
to Customs Valuation (Determination of Value of Imported Goods)
Rules