COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD
C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015
Sections 14
and 14(1-A) are clear and explicit. The Rules and
the Act, therefore, must be construed, having regard
to the basic principles of interpretation in mind.
11. What would, therefore, be excluded for
computing the assessable value for the purpose of
levy of customs duty, inter alia, has clearly been
stated therein, namely, any amount paid
