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Customs - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Demand of customs duty from the courier agency - the burden of ...

Case Laws     Customs

August 10, 2015

Demand of customs duty from the courier agency - the burden of showing that the consignment was a bona fide gift falls on the appellant and in the absence of discharge of such obligation, the appellant prima facie becomes liable to pay duty.- AT

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