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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Release of goods after being provisionally assessed - The burden ...


Authorities Must Resolve Document Doubts to Release Goods After Provisional Assessment; Responsibility Lies Solely with Them.

February 11, 2019

Case Laws     Customs     HC

Release of goods after being provisionally assessed - The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents submitted by the assessee, it is for them to get it cleared as expeditiously as possible.

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