Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Proviso to Section 68 allows an owner of warehoused goods to relinquish title at any time before an order for clearance for home consumption, and that relinquishment removes liability to customs duty unless an offence appears to have been committed. The text further states that relinquishment after issue of a show-cause notice does not by itself take away this benefit. On the stated facts, no offence under the Customs Act, 1962 was found, so the demands of duty, redemption fine and penalty were not sustainable.
Proviso to Section 68 allows an owner of warehoused goods to relinquish title at any time before an order for clearance for home consumption, and that relinquishment removes liability to customs duty unless an offence appears to have been committed. The text further states that relinquishment after issue of a show-cause notice does not by itself take away this benefit. On the stated facts, no offence under the Customs Act, 1962 was found, so the demands of duty, redemption fine and penalty were not sustainable.
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