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Customs - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of goods - filing of incorrect IGM - There were ...

Case Laws     Customs

November 1, 2019

Classification of goods - filing of incorrect IGM - There were reasons for the captain to be unsure/unaware of the procedures to be followed in such cases and as such ignorance of CBEC Circular 58/97 dated 06-11-1997 is understandable. - Levy of penalty reduced.

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