10 results for “section 68”+ Section 9(1)(i)clear
Sorted by relevance
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
9. We also bear in consideration the submission of the respondents who contend that the scheme of sub-sections (4) and (5) of Section 17 clearly suggests that a reassessment has already been undertaken and completed by the proper officer and which establishes the incorrectness of the self-declaration being a precursor to the importer submitting the concession