PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.
ITA/96/2022HC Orissa17 Aug 2023
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
iii) of the
Explanation.
16.7. The proper officer, on a request made by the importer, has to
furnish and intimate to the importer in writing the grounds for
doubting the truth or accuracy of the value declared in relation to the
imported goods. Thus, the proper officer has to record reasons in
writing which have to be communicated when requested