COMMR.OF CUSTOMS(PORT) vs. M/S J.K. CORPORATION LTD
C.A. No.-004663-004663 - 2006Supreme Court02 Feb 2007
For Respondent: M/s. J.K. Corporation Limited
Section 12
1) of
Section 14 in respect of imported goods shall be determined in accordance
with the Rules made in this behalf.
The Central Government, in exercise of its powers conferred upon it
under Section 156 of the Act, made the said Rules. The transaction value
determined in terms of the said Rule was to be the value of the imported
