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Customs - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Violation of import conditions - As the appellant has discharged ...


Revenue Cannot Proceed Against Appellant for Alleged Non-Compliance with Import Conditions Under Advance Authorization Scheme.

May 3, 2018

Case Laws     Customs     AT

Violation of import conditions - As the appellant has discharged the export obligation, in that circumstance, it is not open for the Revenue to initiate proceedings against the appellant that they have not fulfilled the condition of the advance authorisation. - AT

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