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Customs - Highlights / Catch Notes

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Jurisdiction - appeal to High Court - appropriate forum - ...

Case Laws     Customs

June 3, 2020

Jurisdiction - appeal to High Court - appropriate forum - Smuggling - Provisional release of gold jewellery - Allegations in a Show Cause Notice are merely allegations, till proved, in adjudication. Were there to be no material, whatsoever, justifying clearance of the imported goods, such allegations may, conceivably, have a part to play, in examining the request for provisional release.

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