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...
Refund - whether the appellants are eligible for adjusting the excess paid duty towards the short paid as well as whether they are eligible for refund of the excess amount after such adjustment? - Held Yes
Refund - whether the appellants are eligible for adjusting the excess paid duty towards the short paid as well as whether they are eligible for refund of the excess amount after such adjustment? - Held Yes
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