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...
Clandestine removal of goods - Appellant contended that valuation of stock was on estimation basis and there is bound to be a variation - 10% variation as normal is allowed, but over and above 10%, in absence of cogent explanation, demand of duty confirmed - AT
Clandestine removal of goods - Appellant contended that valuation of stock was on estimation basis and there is bound to be a variation - 10% variation as normal is allowed, but over and above 10%, in absence of cogent explanation, demand of duty confirmed - AT
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