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Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Recovery of Drawback - misdeclaration of the goods in the ...

Case Laws     Customs

March 9, 2020

Recovery of Drawback - misdeclaration of the goods in the shipping bill - The subsequent change of declaration given by the Assessee to treat the same as 'Softy Upper Leather', all the more confirms the earlier misdeclaration in the relevant documents at the time of actual export. - HC

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