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Customs - Highlights / Catch Notes

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

Case Laws     Customs

January 29, 2024

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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