Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Import of two Vessels for breaking purpose Demand of differential duty - bunker and stores - the subject bunker and stores were declared by the master of the vessel in the manifest, which was statutory document - Burden cannot be shifted on the revenue - AT
Import of two Vessels for breaking purpose Demand of differential duty - bunker and stores - the subject bunker and stores were declared by the master of the vessel in the manifest, which was statutory document - Burden cannot be shifted on the revenue - AT
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