Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Page of 4805
Press 'Enter' after typing page number.
3081 to 3100 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Declared value was rejected where the imported stock-lot goods were found to be about 7% higher in quantity than declared, and that discrepancy, with the importer's acceptance of enhanced value, justified doubt about transaction value; re-determination under Rule 12 and Rule 5 was sustained. The Tribunal held that the import had not yet reached the post-clearance stage, so the matter was one of re-assessment under section 17, not recovery of short-paid duty under section 28, and that the section 28 basis was legally incorrect. It further held that goods merely liable to confiscation are not automatically confiscable, and set aside confiscation, redemption fine, and the consequential section 114A penalty.
Declared value was rejected where the imported stock-lot goods were found to be about 7% higher in quantity than declared, and that discrepancy, with the importer's acceptance of enhanced value, justified doubt about transaction value; re-determination under Rule 12 and Rule 5 was sustained. The Tribunal held that the import had not yet reached the post-clearance stage, so the matter was one of re-assessment under section 17, not recovery of short-paid duty under section 28, and that the section 28 basis was legally incorrect. It further held that goods merely liable to confiscation are not automatically confiscable, and set aside confiscation, redemption fine, and the consequential section 114A penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
