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...
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Interest on delayed payment of duty - the petitioner's imports were in February 1994, much prior to the insertion of Section 28AB of the Act - interest payable under the bond is not an interest payable under the Act - demand of interest sustained - HC
Interest on delayed payment of duty - the petitioner's imports were in February 1994, much prior to the insertion of Section 28AB of the Act - interest payable under the bond is not an interest payable under the Act - demand of interest sustained - HC
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