NOMINAL INDEX Tannu Kumari and 10 Others vs. Union Of India And 2 Others 2023 LiveLaw (AB) 364 Pooja Sharma vs. State Of U.P. And 2 Others 2023 LiveLaw (AB) 365 UP Congress Committee vs..
Supreme Court Customs Duty - Undervaluation Must Be Proved By Evidence Of Prices Of Contemporaneous Imports; Else Benefit Of Doubt Goes To Importer : Supreme Court Case Title: Commissioner.