Court Rules Against Importer for Misdeclaring Vehicle Condition; Highlights Importance of Accurate Customs Declarations Under Notification No. 21/2002-Cus.

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....Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the assessee - AT....