BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

68 -Vs- Collector, Ri – Bhoi District, Nongpoh, Meghalaya ::: Opposite Party/Appellant ____________________________________________________________ FA No. 1 of 2023 Smti. Bartilin Kharbuli D/o (L) K. Kharbynepet :::Appellant -Vs- Collector, Ri – Bhoi District, Nongpoh :::Respondent ____________________________________________________________ Page 13 of 99 FA No. 2 of 2023 Smti. Susan M. Wahlang since deceased Substituted by Smti. Rhoda Angela Wahlang vide order dated 30/09/2011 passed by Special Judicial Officer

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

vii) arbitrary or fictitious values.‖ 29. Rule 11 stipulates the declarations which an importer is liable to make and reads thus: ―11. Declaration by the importer.— (1) The importer or his agent shall furnish— (a) a declaration disclosing full and accurate details relating to the value of imported goods; and (b) any other statement, information or document including an invoice