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Customs - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

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.

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