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Customs - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Mis-declaration of country of origin - import of areca nuts, ...

Case Laws     Customs

May 23, 2018

Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts - In the instant case the country of origin is Sri Lanka and there is no misdeclaration filed by the assessee-Appellants, especially when all the transactions were held through the banking channel. - AT

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