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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Confiscation of goods and levy of penalty - There is no ...

Customs

March 21, 2023

Confiscation of goods and levy of penalty - There is no allegation against the appellant that the disputed goods was imported for industrial use in India. Since such goods are not meant for any use in India, the same are not required to be allowed clearances in India. Hence the charges of mis-declaration of goods against the appellant by citing the non-compliance with IS 4117-1973 (2008) is completely misconceived and cannot be sustained. - AT

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