Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 703 - AT - CustomsRefund claim - Relinquishment of title of goods - prohibited goods - Held that: - as provided under Sub-section 2 of Section 23 of the Customs Act, 1962, the law did not allow respondent to relinquish his title to said goods since the said goods were found to be mis-declared. Further, the goods brought into were prohibited, since they did not have environmental clearance for importation of the same and, therefore, the goods had violated the provisions of Section 11 of Customs Act, 1962 - In view of 2nd proviso to Sub-section (1) of Section 26-A of the Customs Act, 1962, the said refund was not admissible to the respondent - appeal allowed - decided in favor of Revenue.
|