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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Confiscation of consignment - under-invoicing of import of ...

Case Laws     Customs

September 14, 2016

Confiscation of consignment - under-invoicing of import of Diamonds - Bill of Entry not accompanied with packing list - The element of mens-rea is only parameter to decide the quantum of fine and penalty - confiscation justified - quantum of fine and penalty reduced. - AT

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