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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Temporary detention of baggage - Smuggling - gold of third ...

Case Laws     Customs

December 26, 2018

Temporary detention of baggage - Smuggling - gold of third country origin - the import of the aforesaid gold into India was in complete violation of the aforesaid notification read with Section 11 of the Act and as such is nothing but smuggling of gold. - Tribunal wrongfully extended the benefit of section 80 to the respondents.

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