Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
The case involved operating a duty-free shop without the required Special Warehouse Licence, leading to illegal sales of duty-free goods. The appellant was initially allocated a smaller space for the shop, but later shifted to a larger space without amending the Licence. However, goods were stored and removed under Customs supervision. The Tribunal found no evidence of illegal activities and directed the Commissioner to restore the original Licence and consider amending it to include the larger space. The appeal was allowed, setting aside the impugned order and remanding the case for further action.
The case involved operating a duty-free shop without the required Special Warehouse Licence, leading to illegal sales of duty-free goods. The appellant was initially allocated a smaller space for the shop, but later shifted to a larger space without amending the Licence. However, goods were stored and removed under Customs supervision. The Tribunal found no evidence of illegal activities and directed the Commissioner to restore the original Licence and consider amending it to include the larger space. The appeal was allowed, setting aside the impugned order and remanding the case for further action.
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