Mis-declaration of goods in the shipping bills - the appellant ...

Confiscation and penalty set aside for appellant's self-reported shipping bill error; no malafide intent found.

September 29, 2016

Case Laws     Customs     AT

Mis-declaration of goods in the shipping bills - the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up for examination. - there is absolutely no malafide - confiscation and penalty set aside - AT

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