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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Prohibited goods - gold of third country origin - acquittal of ...


Court Overturns Acquittal: No Intent to Declare Third Country Gold u/s 108, Section 79 Misapplied.

September 2, 2019

Case Laws     Customs     HC

Prohibited goods - gold of third country origin - acquittal of the respondent / accused - the respondent never stated anything about his intention of declaration in his statement under Section 108 of the Customs Act - giving benefit of Section 79 to the respondent by the lower court is not in accordance with law.

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