Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Confiscation of goods - redemption fine and penalty - mens rea - import of prohibited items - It cannot be accepted that on the mere score of re-export of the prohibited goods, no redemption fine was payable under Section 125 of the Customs Act. - HC
Confiscation of goods - redemption fine and penalty - mens rea - import of prohibited items - It cannot be accepted that on the mere score of re-export of the prohibited goods, no redemption fine was payable under Section 125 of the Customs Act. - HC
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