Case Law Details
Case Name : Prakash Ghosh Vs Commissioner of Customs (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Prakash Ghosh Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that duty demand alleging overvaluation cannot be sustained as authority didn’t considered details of Bank Realisation Certificate (BRC) which establishes full realization of value of export invoices from overseas importer.
Facts- The Appellant has exported 12 consignments of synthetic fabrics during the period December 2009 and February 2010. For these consignments, the Appellants have utilize
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