Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Duty chargeable on quantity of goods received or invoice value – even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid by appellant would be correct value unless there is clear evidence that they have paid less amount or they have paid value/price for quantity received in shore tanks - AT
Duty chargeable on quantity of goods received or invoice value – even if appellant would have received lesser quantity of goods in shore tanks, invoice value charged and paid by appellant would be correct value unless there is clear evidence that they have paid less amount or they have paid value/price for quantity received in shore tanks - AT
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