Mis-declaration of imported goods - Import of D. C. ...
Mis-declaration of Defibrillators' Serial Number Not Intentional; Exemption Benefit Allowed for Import Duty.
June 18, 2018
Case Laws Customs AT
Mis-declaration of imported goods - Import of D. C. Defibrillators’ (DCD) with Standard Accessories - The wrong serial number of notification mentioned during filling of Bill of Entry was not intended. In such case it was not an intentional act of evading duty. - Benefit of exemption allowed.
View Source