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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Enhancement of Assessable Value –Smuggling of Goods u/s 2(39) – ...

Customs

August 21, 2013

Enhancement of Assessable Value –Smuggling of Goods u/s 2(39) – Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section 2(39) of Customs Act, 1962 for which all tyres were liable for confiscation under section 111(d) - AT

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