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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Amendment in the bill of entry - the mis-declaration of the ...


Goods Mis-declaration Deemed Inadvertent: Authority Should Address Amendment Application, Confiscation and Penalties Unjustified.

January 9, 2020

Case Laws     Customs     AT

Amendment in the bill of entry - the mis-declaration of the goods covered by only one of the invoices is inadvertent and not deliberate. It would have been appropriate for the competent authority to dispose off the application for amendment of the bill of entry - there are no reason to sustain the confiscation of goods and imposition of penalty

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