Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before clearance - there is nothing on record that the samples drawn by DRI Officials were the representative samples of the consignment cleared in the disputed Bill of entry except the statement of Shri Rajbir Singh whose veracity is not tested through cross-examination - no additional duty/penalty
Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before clearance - there is nothing on record that the samples drawn by DRI Officials were the representative samples of the consignment cleared in the disputed Bill of entry except the statement of Shri Rajbir Singh whose veracity is not tested through cross-examination - no additional duty/penalty
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