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Customs - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Demand of customs duty from the courier agency - the burden of ...


Courier Agency Must Prove Consignment as Bona Fide Gift to Avoid Customs Duty Payment.

August 10, 2015

Case Laws     Customs     AT

Demand of customs duty from the courier agency - the burden of showing that the consignment was a bona fide gift falls on the appellant and in the absence of discharge of such obligation, the appellant prima facie becomes liable to pay duty.- AT

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