Court :
CESTAT Delhi
Brief :
M/s Hanuman Prasad and Sons1 and M/s Niraj Silk Mills2 had imported various kinds of polyester knitted fabric of different weights and colours3 and had submitted 27 and 9 Bills of Entry respectively, declaring the value of the goods @ 1.2 USD per kg. The Assessing Officer enhanced the assessable value, on the basis of contemporaneous imports data
Citation :
CUSTOMS APPEAL NO. 51601 OF 2019
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