TMI BlogThere was no mis-declaration at all and the appellant is entitled for the exemption notification in any...There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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