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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Liability of Duty-Free Shop to pay duty - case of appellant is ...

Case Laws     Customs

January 13, 2024

Liability of Duty-Free Shop to pay duty - case of appellant is that they are not liable to pay duty under Section 72 but the duty needs to be collected from the passengers - Demand of duty with interest confirmed - penalty set aside - AT

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