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...
Confiscation of Paddy/Rice stored by the appellants in two godowns situated close to the Indo-Nepal border - the activities of the appellants have to be considered as an “attempt” to export and not a simple “preparation". - AT
Confiscation of Paddy/Rice stored by the appellants in two godowns situated close to the Indo-Nepal border - the activities of the appellants have to be considered as an “attempt” to export and not a simple “preparation". - AT
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