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

Circular Trading Allegations in Sports Goods Lacks Proof; Appellants' Argument on Goods Nature Accepted.

April 12, 2022

Case Laws Customs AT

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

Circular Trading Allegations in Sports Goods Lacks Proof; Appellants' Argument on Goods Nature Accepted.

April 12, 2022

Case Laws Customs AT

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