Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Imposition of penalties - default on the part of Customs Broker to declare the correct value of goods - the liability of customs duty rests only upon the importer - Accordingly Section 114A also applied to the importer in this case.
Imposition of penalties - default on the part of Customs Broker to declare the correct value of goods - the liability of customs duty rests only upon the importer - Accordingly Section 114A also applied to the importer in this case.
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