Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962 - AT
Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by leaving the relevant column of the disembarkation card blank, the statement made to the intelligence officers may be considered as the declaration made by him in terms of Section 77 of the CA, 1962 - AT
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