https://www.taxtmi.com/highlights?id=14000 Enhancement of Assessable Value –Smuggling of Goods u/s 2(39) – Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section 2(39) of Customs Act, 1962 for which all tyres were liable for confiscation under section 111(d) - AT en-us Wed, 21 Aug 2013 09:52:35 +0530 Wed, 21 Aug 2013 09:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14000 Enhancement of Assessable Value –Smuggling of Goods u/s 2(39) – Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section 2(39) of Customs Act, 1962 for which all tyres were liable for confiscation under section 111(d) - AT Highlights Customs Wed, 21 Aug 2013 09:52:35 +0530 https://www.taxtmi.com/highlights?id=14000