Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Duty liability - sugar cleared for export but was not exported - a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked by the lower authorities. - AT
Duty liability - sugar cleared for export but was not exported - a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked by the lower authorities. - AT
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