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Customs Act (IV of 1969)--Ss. 79, 80, 19, 32(1), 32(2), 32-A, 104 & 156(1), Cls (10-A), (14) & (14-A)---SRO 655(I)/2006 dated 05-06-2006---Mis-declaration---In-Bond Goods, description of---Fiscal fraud---In-admissible exemption---Scope---Importer-cum-manufacturer getting goods manufactured through another sub-manufacturer---Scope---Iron and Steel Sheets of assorted sizes were imported as an input raw material for manufacturing of "silencers" for motorcycles---Directorate, through contravention report, alleged that importer had shown some other unit as theirs because on their (Directorate) team's visit it was found that importer's unit did not exist, rather there was a small industrial unit (with a name other than name of unit given by the importer) employing 810 workers---Validity-...
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