Proceeding for finalization of assessment of Bill of entry is not done properly by ‘proper officer’; Matter remanded: CESTAT

EXCISE/ST/VAT : In case of transnational group import, loading of value by lower authority was applied uniformly without reference either to base price of each article of import or of total value of consignment in each bill of entry and appropriate proceedings for finalization of assessment was initiated by 'proper officer'; order of loading was to be set aside

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