Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Confiscation for misdeclaration of exported gold was sustained under the provision addressing false declarations, because the declared gold content materially exceeded assay results and the exporter admitted misdeclaration; those 244 bangles remain confiscable but are ordered redeemable on payment of a fine equal to 10% of value and a reduced penalty under the penalty provision. By contrast, confiscation of duty free imported gold under the liberalized 20:80 scheme was set aside: such conditionally exempt goods, when not exported, attract duty liability under the scheme but do not constitute prohibited goods for confiscation.
Confiscation for misdeclaration of exported gold was sustained under the provision addressing false declarations, because the declared gold content materially exceeded assay results and the exporter admitted misdeclaration; those 244 bangles remain confiscable but are ordered redeemable on payment of a fine equal to 10% of value and a reduced penalty under the penalty provision. By contrast, confiscation of duty free imported gold under the liberalized 20:80 scheme was set aside: such conditionally exempt goods, when not exported, attract duty liability under the scheme but do not constitute prohibited goods for confiscation.
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