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Customs - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Mere failure on the part of the appellant to produce some ...


Failure to Provide Documents Doesn't Mean Goods Are Smuggled, Customs Authority Can't Assume Otherwise.

May 29, 2017

Case Laws     Customs     AT

Mere failure on the part of the appellant to produce some document to the satisfaction of the Customs Authority does not ipso-facto lead to inevitable conclusion that the goods are smuggled. - AT

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