Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT
No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT
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