Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.
Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.
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