Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Penalty u/s 114A - allegation of mis-declaring that export product - availing the benefit of VKGUY - Appellant was holding a bonafide belief that the oil is extracted by expelling process, the resultant meal will continue to be classified as expeller variety of oil cake meal - no penalty - AT
Penalty u/s 114A - allegation of mis-declaring that export product - availing the benefit of VKGUY - Appellant was holding a bonafide belief that the oil is extracted by expelling process, the resultant meal will continue to be classified as expeller variety of oil cake meal - no penalty - AT
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