11 results for “section 68”+ Section 10(1)clear
Sorted by relevance
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
10. On a preliminary examination of the scheme of Section 17 we are also of the view that while it may be open for an importer to proceed in terms of Section 17(5), the same would not detract from the obligation of the proper officer to have formed the requisite belief to doubt the transaction value