Case Law Details
Munch Food Products Limited Vs Commissioner (Delhi HC)
In the grounds of appeal, the petitioner had pleaded and submitted that the observations of the Assistant Commissioner to the effect that the value shown in the invoices issued along with the gate passes was sum total of asses sable value of the item and the duty incidence thereon, were false and incorrect.
Case of the petitioner was that they had submitted invoices of similar items sold to the customers to establish and show that the prices did not include or were not inclusive of the incidence of duty. It was specifically pleaded that the invoice value of the items sold to customers against purchases prior to payment of duty (cleared as non excisable goods) and thereafter were same. Therefore, the incidence of duty was not passed on to the customers.
HIGH COURT OF DELHI
W.P.(C) 802/2011
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