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Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Absolute Confiscation - Penalty - Smuggled Cigarettes - There is ...

Case Laws     Customs

June 15, 2020

Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore, the goods are liable for confiscation. For the purpose of confiscation of goods mens rea is not required.

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