Foreign Supplier's Higher Discount Doesn't Imply Undervaluation: CESTAT Bangalore
CESTAT Bangalore sets aside differential duty in Hazel Mercantile Ltd. vs Commissioner of Customs case, emphasizing no demand on undervaluation due to higher discount on import.
Tamil Nadu New Delhi West Bengal Mirah Exports Pvt Ltd Supra Basant Industries Vs Addl Basant Industries Supra
Source: taxguru.in