Entering into high sea sale agreement based on the information ...

Case Laws Customs

September 1, 2017

Entering into high sea sale agreement based on the information provided by the original importer by itself, will not attract the penal provisions of Section 112 unless evidence are available to the effect that such high sea buyer had knowledge of possible undeclared item in the consignment and under-valuation

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Entering into high sea sale agreement based on the information ...

Case Laws Customs

September 1, 2017

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