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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Clandestine removal of imported goods - Imported fabric was not ...


Imported Fabric Misused: Director's Statements u/s 108 Upheld, Demand Sustained Against Party.

October 9, 2018

Case Laws     Customs     HC

Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - the statements of the Director recorded by the raiding party were in terms of Section 108 of the Customs Act, which was admissible in evidence - Demand sustained.

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