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Customs - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Since misdeclaration of the value of the imported goods has been ...


Goods Misdeclared, Liable for Confiscation; Fine u/s 125 Unjustified Due to Unavailability of Goods.

September 26, 2012

Case Laws     Customs     AT

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available for confiscation, imposition of fine under Section 125 is not justified. - AT

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