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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Violation of import condition - actual user condition - by ...


Appellants Denied Duty Benefits After Misrepresenting Manufacturer Status for Import Licenses, Violating Customs Notification Conditions.

December 19, 2018

Case Laws     Customs     AT

Violation of import condition - actual user condition - by obtaining Licences by way of misrepresentation of the status being that of a manufacturer and not complying with the conditions of Licences or Customs Notification do not confer any benefit to the appellants for concessional rate of duty.

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