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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Relinquishment of title to the goods under Section 68 - the ...


Duty Demand Confirmed for Expired Warehoused Goods; Incorrect Section Reference Doesn't Invalidate Penalty u/s 68.

November 10, 2015

Case Laws     Customs     AT

Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show cause notice when the appropriate Section has also been quoted does not make the confirmation of interest and penalty illegal - demand of duty with interest and penalty confirmed - AT

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