https://www.taxtmi.com/highlights?id=13395 If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA who acts based on the documentary evidence submitted by the importer - AT en-us Thu, 11 Jul 2013 16:22:26 +0530 Thu, 11 Jul 2013 16:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13395 If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA who acts based on the documentary evidence submitted by the importer - AT Highlights Customs Thu, 11 Jul 2013 16:22:26 +0530 https://www.taxtmi.com/highlights?id=13395