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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Import of goods without having the IE Code at the time of ...

Case Laws     Customs

December 29, 2015

Import of goods without having the IE Code at the time of importation - No doubt penalty can be imposed for rendering the goods liable to confiscation. - But, for the only offence of not having the IE Code at the time of importation, imposing penalty under Section 112 may not be necessary - AT

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