Home Case Index All Cases Customs Customs + AT Customs - 2006 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (7) TMI 52 - CESTAT, MUMBAICustoms – Baggage - List of items declared by the owner without declaring value – not amount to mis-declaration to justify confiscation / penalty. For the purpose of valuation, best judgment value under rule 8 is more appropriate. New goods not in possession during stay abroad not entitled to benefit of transfer of residence.
|