Case Law Details
Case Name : Pam Agro Industries Vs Union of India (Gujarat High Court)
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Courts :
All High Courts Gujarat High Court
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Pam Agro Industries Vs Union of India (Gujarat High Court)
It is not in dispute that the petitioners imported cashew kernel (broken) from Vietnamese suppliers for a price ranging from Rs. 151/- to Rs. 180 /- per kg in Indian currency which is the transaction value ordinarily required to be considered for levy of custom duty as per provision of section 14 of the Customs Act.
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