Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
As there is no declaration in the IGM any of the appellant’s name; further no bill of entry or bills of entry has been filed by any of the appellants, therefore, the allegation of undervaluation or misdeclaration of quantity is not sustainable - AT
As there is no declaration in the IGM any of the appellant’s name; further no bill of entry or bills of entry has been filed by any of the appellants, therefore, the allegation of undervaluation or misdeclaration of quantity is not sustainable - AT
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