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Mr. Sultan Bahardeen, New Delhi Versus Commissioner of Customs, ICD, Tughlakabad, New Delhi

Valuation - redemption fine and penalty - Claim of benefits of Transfer of Residence (TR) under Rule 8 of the Baggage Rules, 1998. - The goods were found mis declared, undervalued and in commercial quantity, therefore, the same were placed under seizure under Section 110 of the Customs Act, 1962. - Held that - the applicant in his grounds of appeal has contended that valuation of the goods was not based on the invoices provided by him. Government observes that the valuation of the goods has been....... + More

 

 

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Mr. Sultan Bahardeen, New Delhi Versus Commissioner of Customs, ICD, Tughlakabad, New Delhi

 

 

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