Commr. Of Cus. & C. Ex. vs Primella Sanitary Products (P) Ltd. on 18 February, 2002
goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods ... belonged to M/s. Christine Hoden (I) Pvt. Ltd. and since the turnover of M/s. Christine Hoden (I) Pvt. Ltd., had crossed two crores