Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Imposition of penalty on Managing Director - the culmination of penalty under section 112 of Customs Act, 1962 commenced from confiscation of the goods as a consequence of admitted mis-declaration in which the motives are not relevant.
Imposition of penalty on Managing Director - the culmination of penalty under section 112 of Customs Act, 1962 commenced from confiscation of the goods as a consequence of admitted mis-declaration in which the motives are not relevant.
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