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Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Non-Service of notice - Section 153 of the Customs Act - ...

Customs

August 29, 2020

Non-Service of notice - Section 153 of the Customs Act - Non-fulfilment of export obligation - Admittedly, in this case, the Authority has not served the notice on the petitioner's customs house agent. Section 153(3) of the Customs Act is not a conclusive presumption. It is rebuttable in nature. - HC

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