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...
Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT
Reduction in the quantum of penalty - Section 114(i) of the Customs Act, 1962 - abetment of falsely signed the invoices used for improper exportation - Jurisdiction of proceedings initiated by the DRI Officers - Penalty set aside on the ground of jurisdiction as well as principles res judicata - AT
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