TMI BlogConfiscation of Goods Upheld u/s 113 of Customs Act for Non-Basmati Rice Purchase with Fine and Penalty.Confiscation of goods under Section 113 of Customs Act, 1962 – Such huge quantity purchased by appellant and he did not realise that goods were not basmati rice – Redemption fine and penalty cannot be said as unwarranted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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