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Customs Case: Show-Cause Notices Fail to Reference Section 72 Despite Clear Applicability to Unaccounted Imported Goods.
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....Valuation - the case is one, prima facie, of non-accountal of imported goods and the proper provision of law to be invoked by the Revenue was Section 72 of the Customs Act. The show-cause notices did not invoke this provision of law which was apparently squarely applicable to the facts of this case - AT....