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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Confiscation - import of restricted item without required ...

Case Laws     Customs

April 14, 2020

Confiscation - import of restricted item without required license - When the goods enter into territorial water of India that is the stage of completion of import into India and not the date of filling of Bill of Entry, therefore, if the appellant possess the license on or before date of import, the goods imported are covered by the license and same will not be liable for confiscation. - AT

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