Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under Section 78 of the Finance Act cannot be waived - penalty upheld.
Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under Section 78 of the Finance Act cannot be waived - penalty upheld.
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