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VANISHA MITTAL (owner)     13 October 2012

Coperative value for custom valuation

can anyone provide me the coperative valuation case laws where the authority rejected the tansaction value under rule 12 and adopted rule 4,5 and apply arm's length prive for custom valuataion, i need case laws where we can contest that comperative value is there and transction value cannot be rejected



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 1 Replies

LegalArrow ( Advocate Bangalore)     16 May 2013

there is a judgement rendred by the CESTAT bangalore bench that comparitive value should be considered. mail better particulars to legalarrow86@gmail.com


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