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
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
goods. What would be a transaction value is stated in Rule 4 i.e. the price
actually paid or payable on the goods when sold for export to India, adjusted
in accordance with