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Customs - Highlights / Catch Notes

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Imposition of redemption fine - import of Limestone Blocks - ...

Customs

February 28, 2024

Imposition of redemption fine - import of Limestone Blocks - imported goods not covered by the license - confiscation of goods - The Tribunal observed the circumstances, including the timing of the shipments and the Appellant's voluntary disclosure of the license lapse. - Considering the Appellant's bonafide actions and the impact of heavy demurrage charges, the Tribunal decided to grant leniency in the quantum of redemption fine and penalty.

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