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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Confiscation - Imposition of redemption fine and penalty - claim ...


Dispute Over Garment Confiscation and Penalties Due to Export Declaration Discrepancy; Intent Not Evident.

April 29, 2020

Case Laws     Customs     AT

Confiscation - Imposition of redemption fine and penalty - claim of drawback for export of ‘ready-made garments - Valuation of export goods - Even though the factum of goods being other than declared is not in dispute nothing has been brought to evidence that this was deliberate act. - AT

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