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...
Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - in the absence of any material considered the date from which the limitation period ought to have been taken, it was a fit case to condone the delay - HC
Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - in the absence of any material considered the date from which the limitation period ought to have been taken, it was a fit case to condone the delay - HC
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