Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
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