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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

EPCG Scheme - appellant failed to export containers within the ...

Case Laws     Customs

September 7, 2020

EPCG Scheme - appellant failed to export containers within the stipulated time period and applied for extension of time - The exemption notifications require strict interpretation and therefore, the Appellant is in gross violation of the conditions of the exemption notification. - Valuation, confiscation and amount of redemption fine upheld - AT

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