Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Mis-declaration of goods in the shipping bills - the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up for examination. - there is absolutely no malafide - confiscation and penalty set aside - AT
Mis-declaration of goods in the shipping bills - the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up for examination. - there is absolutely no malafide - confiscation and penalty set aside - AT
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