Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient - AT
Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient - AT
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