Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Smuggling of gold - Baggage Rules - Prohibited goods or not - allegations are that appellants did not opt for red channel to declare the gold nor did they file any declaration as required - the appellants were attempting to smuggle the gold without payment of duty - the gold recovered from the appellants is liable for absolute confiscation. - AT
Smuggling of gold - Baggage Rules - Prohibited goods or not - allegations are that appellants did not opt for red channel to declare the gold nor did they file any declaration as required - the appellants were attempting to smuggle the gold without payment of duty - the gold recovered from the appellants is liable for absolute confiscation. - AT
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