The penal action, such as confiscation of goods, imposition of ...

Confiscation, fines, and penalties require specific provision breaches; accurate classification by importers isn't enough.

January 29, 2024

Case Laws Customs AT

The penal action, such as confiscation of goods, imposition of fines, and penalties, requires a breach of specific provisions of the Act or rules. A mere claim of exemption by an importer, when the goods are correctly described and classified, cannot lead to punitive action. - AT

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The penal action, such as confiscation of goods, imposition of ...

Confiscation, fines, and penalties require specific provision breaches; accurate classification by importers isn't enough.

January 29, 2024

Case Laws Customs AT

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