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Customs - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Illicit Import of goods – Revenue has failed to discharge its ...


Customs Act: Revenue fails to prove goods' foreign origin and smuggling; burden of proof unmet u/s 123.

May 9, 2013

Case Laws     Customs     AT

Illicit Import of goods – Revenue has failed to discharge its burden in establishing that the goods were of foreign origin and smuggled one particularly when the impugned goods were not notified under Section 123 of the Customs Act, 1962 - AT

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