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SRO No.499(1)/2009 dated 13-06-2009---Mis-declaration-Examination... fine and penalty, imposition of-Discriminatory treatment-Scope-Appellant/importer declared imported goods as "old & used computers"---Contention of the appellant/importer was that the redemption fine and penalty had been imposed only on the apprehension that the importer had deliberately committed mis-declaration of contents of the consignments in order to avoid payment of due amount of leviable duty and taxes--Held, that that there was absolutely no likelihood of escape of leviable duty and taxes on imported consignments of used computers as the same were invariably marked for 100 percent examination---Examination report of such consignments reflected the composition of imported goods accurately, thus making it almos...
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