Confiscation of goods - subsequent change of mind on the part of ...

Revenue Authorities Change Stance on Goods Classification; Appellant's Interpretation Deemed Plausible After Final Assessment.

January 13, 2014

Case Laws Customs AT

Confiscation of goods - subsequent change of mind on the part of revenue authorities, as regards the classification of the goods imported, cannot be held against the appellant as the view of assessee was a possible one, as it has been approved by the authorities, when the bill of entry was assessed finally. - AT

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Confiscation of goods - subsequent change of mind on the part of ...

Revenue Authorities Change Stance on Goods Classification; Appellant's Interpretation Deemed Plausible After Final Assessment.

January 13, 2014

Case Laws Customs AT

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