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FOB value should be transaction price actually paid or payable: CESTAT Hyderabad
Case Law Details
- Case Name
- Terapanth Foods Ltd. Vs Commissioner of Customs Vijayawada (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Terapanth Foods Ltd. Vs Commissioner of Customs Vijayawada (CESTAT Hyderabad)
Introduction: The case of Terapanth Foods Ltd. vs. Commissioner of Customs Vijayawada was a significant legal battle adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Hyderabad. The core issue revolved around the valuation of export goods, specifically iron ore fines, and the penalties imposed for alleged under-valuation and mis-declaration. This article delves into the intricate details of the case, the arguments presented by both sides, and the final ruling by CESTA...
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