Procedure for Less Charge Demand

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..... ct, 1962 mandates filing of correct declaration by importers or exporters in respect of imported / export goods with regard to value, description of goods, classification, exemption notifications hav .....

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..... duty. In this regard, the Customs Act, 1962 empowers officers to issue a demand cum Show Cause notice for recovery of amount of duty short levied/ non levied from the importer/exporter. - Manual .....

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