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Customs - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

Appellant customs house agent not found party to mis-declaration ...


Customs agent cleared of wrongdoing in mis-declaration case due to lack of evidence.

January 4, 2025

Case Laws     Customs     HC

Appellant customs house agent not found party to mis-declaration of imported goods by other co-noticees. HC set aside orders of Tribunal and Adjudicating Authority confirming demand against appellant due to lack of evidence of connivance and perverse findings. Appeal allowed.

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