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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Imposition of penalty on a person treating as Importer - There ...

Customs

December 15, 2015

Imposition of penalty on a person treating as Importer - There is no evidence on record that appellant has signed the bills of entry and has given all the documents personally to the Customs House agent or any other person. Penalty can not be imposed upon the appellant on the basis of suspicion created by presumption & surmises by holding him to be the importer. - AT

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