Officer who did assessment, can only undertake re-assessment -Section 28(4) – Customs Act, 1962

M/S Canon India Private Limited Vs Commissioner of Customs (Supreme Court of India)

The main issue is whether after clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No. 15/2012, the proceedings initiated by the Directorate of Revenue Intelli

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