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Customs - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Export of restricted goods - sandalwood oil in the guise of ...

Case Laws     Customs

April 6, 2022

Export of restricted goods - sandalwood oil in the guise of jasmin sambac essential oil and cypriol essential oil - Nothing could be produced by the appellant to show that he was dealing with both the kinds of oils. Appellant was asked repeatedly to submit the requisite documents including the sale and purchase letters, the balance sheet and or any other such documents which may prove the mistake was bondafide but despite the demand. No such evidence was produced by the appellant before the Adjudicating Authority Below. - AT

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