Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle cases involving goods referred to in Section 123(2) is excluded.
Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle cases involving goods referred to in Section 123(2) is excluded.
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