M/s CHOUDHARY SHIP BREAKERS VERSUS COMMISSIONER OF CUSTOMS - Customs - CESTAT MUMBAI - Tri - Valuation of goods - Mis declaration of goods - Reduction in value of goods - Held that - there was a genuine cause for reduction in the price of the imported vessel and the seller was also convinced that there is need for reduction in the price earlier agreed and accordingly accepted the lower price negotiated between the seller and the appellant. Section 14 of the Customs Act, 1962 also talks of the pr................................... Customs - Case Laws
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