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...
Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.
Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.
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