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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Evasion of education cess - In a case of assessment over a bill ...

Case Laws     Customs

December 17, 2015

Evasion of education cess - In a case of assessment over a bill of entry, it is the duty of the Assessing Officer to properly assess the duty and onus cannot be shifted to the appellant for not calculating the correct rate of duty - No penalty - AT

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