Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Attempt to export unfinished leather in the guise of finished leather - Prohibited goods or not - After taking note of the fact that the goods have been provisionally released, re-processed and exported, it is opined that the confiscation of the goods is not warranted and justified. Accordingly, the redemption fine imposed is also to be set aside. The department has not been able to show any mens rea on the part of the appellant. - Penalty also set aside- AT
Attempt to export unfinished leather in the guise of finished leather - Prohibited goods or not - After taking note of the fact that the goods have been provisionally released, re-processed and exported, it is opined that the confiscation of the goods is not warranted and justified. Accordingly, the redemption fine imposed is also to be set aside. The department has not been able to show any mens rea on the part of the appellant. - Penalty also set aside- AT
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