investigation that followed the searches revealed that
the assessee had undervalued the goods manufactured by them
and cleared the goods from their factory, resulting ... recorded by the DGCEI and took a stand that there was no
undervaluation.
11. The assessee contended in their replies that they were
effecting supplies
direct the Respondents to forthwith investigate the
matter of continued massive undervaluation and mis-declaration of
material particulars to evade customs duty in import ... purported massive undervaluation and mis-declaration of material
particulars allegedly resulting in evasion of customs duty in import of
luxury cars.
5. Since
direct the Respondents to forthwith investigate the
matter of continued massive undervaluation and mis-declaration of
material particulars to evade customs duty in import ... purported massive undervaluation and mis-declaration of material
particulars allegedly resulting in evasion of customs duty in import of
luxury cars.
5. Since
accepted the said audit report, affirming that no evidence of Preferential,
Undervalued, Fraudulent and Extortionate (PUFE) transactions on the part
of MBIL was found ... Associates and M/s Kashyap Sikdar & Co. revealed "preferential,
undervalued, extortionate and fraudulent transactions" (PUFE). Copious
reliance is placed on the said
been disclosed in the sale certificate, thus, the instrument has been deliberately undervalued and the petitioner has deliberately evaded the payment of correct stamp duty ... property is Rs.39,91,31,180/-. Thus, the instrument had been undervalued to the tune of Rs.37,89,31,180/- and accordingly, there
District Court, and
the plaintiffs have exercised that right. Indeed, the
undervaluation has enlarged the appellants' right of
appeal, because while they would have ... Court if the suit had been
correctly valued, by reason of the undervaluation they
obtained the right to two appeals, one to the District Court
suit or appeal had exercised it by reason of overvaluation or undervaluation, should not be entertained by an appellate court, except as provided ... jurisdiction to hear a suit or appeal but for overvaluation or undervaluation, is not to be treated as, what it would
Order VII Rule 11 of the CPC on an allegation
of undervaluation of the "specified value" of the subject matter
of the commercial ... While we do not
intend to convey a position of a deliberate
undervaluation being accorded a judicial
imprimatur, we are of the firm opinion that
learned Single Judge
noted that unscrupulous plaintiffs appeared to be deliberately
undervaluing IPR suits leading to a situation where they were not only
choosing ... enactment of the CCA. The principles cannot be
stretched to justify undervaluation of IPR disputes and
payment of lower Court fee.
3
Court Fees
document exh. 85 is perused, it would be clear that there is undervaluation. Exh. 85 is the copy of exh. 55. In exh. 55, there ... clear that the grievance made by the claimants that the document was undervalued is getting support from an order made by the appropriate authority levying
