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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Seizure of assorted diamond studded jewellery - The Respondent ...

Case Laws     Customs

December 8, 2022

Seizure of assorted diamond studded jewellery - The Respondent cannot be directed to accept the report when it was found to be unreliable. The Respondent Authorities have gone by the basic criteria of valuing the goods in question by considering the transactional value based on invoices found in possession of the Petitioner himself. Despite the same, Authorities at each stage have taken a lenient view and have reduced redemption and personal fines. - HC

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