Various Acts Sea Customs Act, 1878, Â S.30 – Central Excise Rule, 1994, Â R.6(p)(i), R.6(p)(ii) – The most conservative price is to be taken into account while determining the value of goods. 2023 SCeJ 0077 2.1k
Various Acts Licensing of Auction Platform Rules, 1981 – Market Committee – To do business in the shop and to carry on business on the auction platform, are both different and distinct . (2023-1)209 PLR 439 (SC) 2.1k