Import of Brass Scrap Pallu - mis-declaration of Country of ...

Importer Accused of Mis-declaring Brass Scrap Origin; Failed to Prove Procurement from Pakistan as Required by Law.

October 26, 2023

Case Laws     Customs     AT

Import of Brass Scrap Pallu - mis-declaration of Country of Origin - The justification or non-justification of procuring the goods i. e., Brass scrap "Pallu" from Pakistan was on the importer company which they failed to substantiate by any valid supporting evidence. The burden was exclusively on the importer company and not on the revenue to place on record positive evidence in support of their submissions. - AT

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