Page 26 - ELT_1st July 2020_Vol 373_Part 1

xxiv EXCISE LAW TIMES [ Vol. 373
clarification of interested third party cannot be sufficient reason for
rejection of invoice value and no reason for casually rejecting Dubai
Police Certificate of Export - Impugned order upheld - Section 14 of
Customs Act, 1962 — Commissioner of Customs, Cochin v. Hamza Mohammed Kunhi
(Tri. - Bang.) ...................................... 138
Valves export under Focus Products Scheme, time-limit for claiming benefit
- See under EXIM .................................. 45

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