Liability of Duty-Free Shop to pay duty - case of appellant is ...
Duty-Free Shop Must Pay Duty with Interest, But Penalty Dropped; Passengers Not Liable for Duty.
January 13, 2024
Case Laws Customs AT
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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