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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Evasion of custom duty - import of Tin Sheets in the name of ...

Case Laws     Customs

December 10, 2014

Evasion of custom duty - import of Tin Sheets in the name of Tin Free Sheets - If he is not the owner, as stated by him, there is no question of seeking abandonment under Section 23(2) of the Act, where a right is given to the owner to abandon the goods - levy of penalty confirmed - HC

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