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Customs - Highlights / Catch Notes

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Confiscation under Section 115(2) - Mis declaration of goods - ...


Confiscation of Goods u/s 115(2) Overturned Due to Lack of Misdeclaration Knowledge by Appellant.

November 28, 2013

Case Laws     Customs     AT

Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence - they do not have the knowledge of nature of the goods being transported - AT

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