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Customs - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Confiscation of imported goods - evasion of Customs Duty - MRP ...

Case Laws     Customs

November 30, 2023

Confiscation of imported goods - evasion of Customs Duty - MRP of the goods assumed to be mis-declared by the importer - the bona fides of the appellant cannot be suspected just because the vendor / supplier chose to affix a different price tag and therefore, there is no case for the Revenue to order confiscation of the goods in question - AT

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