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Customs - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Levy of ADD - imported stainless steel CR Coils having width ...

Customs

October 8, 2020

Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT

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