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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Release of imported goods - seizure of goods - demand of ...

Case Laws     Customs

February 22, 2023

Release of imported goods - seizure of goods - demand of differential duty - failure to issue show cause notice under Section 124(a) - the differential duty having been paid, the department does not gain in keeping the goods detained any longer - thus, a workable order should be passed so that the interest of revenue is protected, at the same time, the appellant importer is also able to clear the goods. - HC

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