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Customs - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Levy of penalty - the appellant had attempted to import areca ...

Case Laws     Customs

October 11, 2023

Levy of penalty - the appellant had attempted to import areca nuts in guise of betel nut products by mis-declaring and mis-classifying under Chapter 21 so as to avail the benefit of 100% exemption of BCD and thereby evade payment of legitimate customs duty. - Levy of penalty confirmed - AT

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