Court Examines Mis-Declaration Claims in Duty Evasion Case Involving Both Under and Overpayments; Challenges Intent to Evade Duty.

Extended period of limitation – there was not only short payment but also excess payment - In such a situation it is difficult to sustain the view that there was mis-declaration with intent to evade duty on the part of the appellants - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X