Home Case Index All Cases Customs Customs + AT Customs - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 362 - AT - CustomsImport of old colour picture tubes - misdeclaration - Imposition of penalty - Valuation of goods - Stock lot goods - difference of opinion - matter referred to larger bench on the following issue: Whether there was delibate misdeclaration of classification and description as well as value inviting penal provisions were section 114 of Customs Act, 1962 as held by Hon'ble Member (Technical) or penalty is to be set aside as held by Member (Judicial) - referred to larger bench.
|