Export of frozen sheep meat contravening ITC(HS) regulations - ...

Exporter penalized for frozen sheep meat export violation. Duty drawback recovery with interest.

Case Laws Customs

October 21, 2024

Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.

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Export of frozen sheep meat contravening ITC(HS) regulations - ...

Exporter penalized for frozen sheep meat export violation. Duty drawback recovery with interest.

Case Laws Customs

October 21, 2024

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