Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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