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 18(1)(c) of the W.T. Act - the filing of the return was not a voluntary one but after detection by the department. In none of those cases there was detection of unaccounted cash or other assets prior to issue of notice u/s.17 - Levy of penalty confirmed - AT
Penalty u/s 18(1)(c) of the W.T. Act - the filing of the return was not a voluntary one but after detection by the department. In none of those cases there was detection of unaccounted cash or other assets prior to issue of notice u/s.17 - Levy of penalty confirmed - AT
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