Illicit Import of goods – Revenue has failed to discharge its ...
Customs Act: Revenue fails to prove goods' foreign origin and smuggling; burden of proof unmet u/s 123.
May 9, 2013
Case Laws Customs AT
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
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