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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Confiscation and penalty - deliberate violation of policy ...


Customs Confiscation Not Attributable Without Allegation of Mis-Declaration on Goods Description; No Deliberate Policy Violation Found.

September 13, 2013

Case Laws     Customs     AT

Confiscation and penalty - deliberate violation of policy prohibitions cannot be laid at the doors of the assessee especially in view of the fact that there was no allegation of mis-declaration of description of the goods by the assessee at all. - AT

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