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Customs - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Duty Drawback - circular trading of footballs and other sports ...

Customs

April 12, 2022

Duty Drawback - circular trading of footballs and other sports items - It is clear that the case of the department is based on assumption and the investigation is not complete and conclusive. The case of circular trading is setup based on assumption and not proved definitively - It is constrained to observe that the contention of the Appellants that the goods imported and exported are different, deserves acceptance on merits. - AT

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