TMI BlogThe offending goods were not notified under Section 11 ibid at the material time of import. Thus, the...The offending goods were not notified under Section 11 ibid at the material time of import. Thus, the adjudicating authority under the Customs statute was not empowered to relax the conditions provided in the Act, 1940 to offer redemption of goods on payment of fine. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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