TMI BlogIllicit Import of goods – Revenue has failed to discharge its burden in establishing that the goods were...Illicit Import of goods – Revenue has failed to discharge its burden in establishing that the goods were of foreign origin and smuggled one particularly when the impugned goods were not notified under Section 123 of the Customs Act, 1962 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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