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Customs - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Exemption in terms of Notification No.38/96-Custom in respect of ...


Misuse of Exemption in Notification No.38/96-Customs: Raw Silk Imported from China Without Customs Duty.

January 2, 2014

Case Laws     Customs     HC

Exemption in terms of Notification No.38/96-Custom in respect of border trade - Import of raw silk from China - entire goods reached at Delhi from China without paying any custom duty - it is evident that the transaction is misuse of the provision - HC

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