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Customs - Highlights / Catch Notes

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Confiscation - mis-declaration of quantity of goods - there is ...

Case Laws     Customs

August 23, 2023

Confiscation - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a standard weight for particular size of the plate. Therefore, it cannot be said that the appellant have made any mis –declaration of either weight or value - levy of redemption fine and penalty, both, set aside - AT

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