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Customs - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

The consequence of non-removal of warehoused goods within the ...


Failure to Remove Warehoused Goods on Time Triggers Consequences u/s 72, Regardless of Duty Demand Timing.

December 8, 2016

Case Laws     Customs     AT

The consequence of non-removal of warehoused goods within the permitted period or the permitted extension is, by virtue of the terms of Section 72, certain. - When the duty is, in fact, demanded is not relevant - AT

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