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Customs - Highlights / Catch Notes

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Confiscation of empty bags of sugar u/s 118(b) of the Customs ...

Customs

September 28, 2016

Confiscation of empty bags of sugar u/s 118(b) of the Customs Act, 1962 - attempt to illegal export to Bangladesh - Provisions of Section 118(b) of the Customs Act, 1962 are not applicable to the empty gunny bags confiscated by the Adjudicating Authority. Such confiscation of empty gunny bags is bad in law - AT

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