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Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Levy of penalty - mis-declaration made by the exporter - goods ...


Exporter Penalty Overturned Due to Lack of Claim on Mis-Declared Goods; Confiscation Not Contested or Addressed.

December 2, 2019

Case Laws     Customs     AT

Levy of penalty - mis-declaration made by the exporter - goods remained as unclaimed for almost two years - Since appellant had not placed any claim over the imported goods, no finding is required to be given on the confiscation order and its redemption upon payment of fine at this stage which is not under challenge in the forum by the claimants - Levy of penalty set aside.

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