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Customs - Highlights / Catch Notes

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The “removal” and “clearance” cannot be equated to clear the ...


"Removal" vs. "Clearance": Distinct Terms u/s 47 of Customs Act, No Violation of Section 111(j.

August 9, 2017

Case Laws     Customs     HC

The “removal” and “clearance” cannot be equated to clear the goods for home consumption under Section 47 of the Customs Act. The permissions to clear the goods would not be in violation of Section 111(j), which is applicable to “removals” and not to the “clearance”. - HC

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