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Customs - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Abandonment of goods - relinquishment of title to the goods - It ...


Appellant's Challenge to Fine and Penalty for Abandoning Goods Deemed Untimely Due to Procedural Lapse in Payment Process.

July 14, 2021

Case Laws     Customs     AT

Abandonment of goods - relinquishment of title to the goods - It is too late a stage for the appellant to raise an issue in so far as the levy of fine and penalty are concerned since, without questioning the same at the appropriate time before making the e-payment, the said plea cannot be urged for the first time now. - AT

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