Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers - Demand of duty with interest confirmed - penalty set aside - AT
Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers - Demand of duty with interest confirmed - penalty set aside - AT
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