Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Rectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - Merely because renewal certificate for the earlier period was not produced earlier cannot mean that the order cannot be rectified under section 74 of the Finance Act, 1994.
Rectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - Merely because renewal certificate for the earlier period was not produced earlier cannot mean that the order cannot be rectified under section 74 of the Finance Act, 1994.
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