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Customs - Highlights / Catch Notes

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Extended period of limitation - suppression of facts or ...

September 23, 2022

Case Laws     Customs     HC

Extended period of limitation - suppression of facts or mis-declaration or not - lassification of imported goods - Neutral Pellets - only because there was a change of view by the department, the respondent could not have been said to have either mis-declared or suppressed facts in classifying its goods at the time of its import under CTH 1702. - HC

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