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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Confiscation of imported goods - vessel - there is no sufficient ...

Case Laws     Customs

December 24, 2022

Confiscation of imported goods - vessel - there is no sufficient material to substantiate the case of mis-statement much less any such acts wilfully done by the appellants. In any event, since the vessel cannot be said to have been imported contrary to any prohibition in force, redemption fine and penalties upon the appellants imposed by the impugned order are liable to be set aside. - AT

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