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Customs duty - Interest Fine - assesse had imported one brand new car at a declared value (CIF) and an assessable value Customs duty was also assessed - Department was of the view that the Type Approval Certificate had not been issued by an accredited agency in the country of manufacture Held that - Differential Customs duty in the case was settled - assesse had already paid the said amount and hence no further liability subsists in this regard - assesse had paid towards interest liability - The....... + More



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