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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Provisional release of goods - The negotiations for import were ...

Case Laws     Customs

July 4, 2018

Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. - There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken.

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