Section 129 E Customs Act, 1962
GOODS OF IMPORT CONSIGNMENT COULD NOT BE CONSIDERED AS COMPARABLE GOODS FOR ENHANCEMENT OF VALUE UNDER RULE 3 OF RULES 1963- SC (1)
reaasessment notices under old regime
reassessment Karnataka HC judgement
Emkay global v Assistant Commissioner of IT
EXTENDED PERIOD OF LIMITATION WILL NOT APPLY IN ABSENCE OF DELIBERATE SUPPRESSION