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Introduction

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..... f correct declaration by importers or exporters in respect of imported / export goods with regard to value, description of goods, classification, exemption notifications having bearing on assessment o .....

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..... s Act, 1962 empowers officers to issue a demand cum Show Cause notice for recovery of amount of duty short levied/ non levied from the importer/exporter.
Manuals, Ready reckoner, Law and practice, .....

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