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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Confiscation - penalty - import of lead acid rechargeable ...

Customs

December 14, 2019

Confiscation - penalty - import of lead acid rechargeable batteries - import in the name of others IEC number - If the foreign supplier or Kolkata Customs officials had informed the Appellant or IEC Holder regarding this, a correction could have been done under Section 149 of the Customs Act 1962 by amending the documents - Since there is no duty evasion, confiscation and penalty set aside.

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