Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
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Extended period of limitation - jurisdiction - dispute regarding valuation was settled by the larger bench of tribunal - Tribunal rightly turned down the demand of duty prior to the period of one year from the date of issuance of show cause notice dated 9-11-2009, holding the same to have been hit by the law of limitation - HC
Extended period of limitation - jurisdiction - dispute regarding valuation was settled by the larger bench of tribunal - Tribunal rightly turned down the demand of duty prior to the period of one year from the date of issuance of show cause notice dated 9-11-2009, holding the same to have been hit by the law of limitation - HC
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