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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Export goods improperly – Use of false and incorrect material – ...

Case Laws     Customs

October 2, 2015

Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT

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