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Customs - Highlights / Catch Notes

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Diversion of goods meant for export to DTA - export of High ...


High Carbon Ferro Chrome export diverted to Domestic Tariff Area; customs delay seen as accidental, no confiscation.

July 16, 2016

Case Laws     Customs     AT

Diversion of goods meant for export to DTA - export of High Carbon Ferro Chrome (HCFC) - The delay in informing the department in our opinion is only an inadvertent lapse as found by the Commissioner. The goods were rightly not confiscated as they were not physically available - AT

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