Exemption in terms of Notification No.38/96-Custom in respect of ...
Misuse of Exemption in Notification No.38/96-Customs: Raw Silk Imported from China Without Customs Duty.
January 2, 2014
Case Laws Customs HC
Exemption in terms of Notification No.38/96-Custom in respect of border trade - Import of raw silk from China - entire goods reached at Delhi from China without paying any custom duty - it is evident that the transaction is misuse of the provision - HC
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