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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Levy of duty - goods recovered from a ship that was wrecked off ...

Case Laws     Customs

May 26, 2019

Levy of duty - goods recovered from a ship that was wrecked off the shores of India - There is no duty liability on goods that are not sought to be cleared for home consumption. Wrecks are not imported but any wreck or part thereof sought to be imported are. To that extent, remission on the wreck that remains has no consequence.

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