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Customs - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Confiscation of goods - imposition of redemption fine and ...

Case Laws     Customs

December 25, 2020

Confiscation of goods - imposition of redemption fine and penalty - at the time of importation of the goods, admittedly, Pre Shipment Inspection Certificates were not available and the goods were wrongly described as scrap of tin instead of scrap of steel. The appellant could not even produce such certificates prior to adjudication and as such, the order of confiscation of the imported goods are proper and correct under Section 111(d) of the Customs Act, 1962 and thus upheld. - AT

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