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Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs seizure under Section 110 turns on whether the proper officer had reason to believe, judged only on the materials available at the time of seizure. Subsequent documents produced by the importer do not determine the legality of the initial seizure, though they may be used in later confiscation proceedings after notice and hearing. On the recorded circumstances-absence of transport documents, quantity and value of the areca nuts, the driver's conduct, and the suspected smuggling pattern-the seizure of the goods was upheld and release of the areca nuts refused. The vehicle, however, was directed to be released to its purported owner after verification and on suitable conditions, including bond.
Customs seizure under Section 110 turns on whether the proper officer had reason to believe, judged only on the materials available at the time of seizure. Subsequent documents produced by the importer do not determine the legality of the initial seizure, though they may be used in later confiscation proceedings after notice and hearing. On the recorded circumstances-absence of transport documents, quantity and value of the areca nuts, the driver's conduct, and the suspected smuggling pattern-the seizure of the goods was upheld and release of the areca nuts refused. The vehicle, however, was directed to be released to its purported owner after verification and on suitable conditions, including bond.
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