Confiscation procedure: document transfer to entry or highest-value customs station after inquiry enables further action under customs law. Where goods were entered and assessed but are outside the alternate remedial provision due to absence of duty shortfall, the officer conducting inquiry or investigation shall transfer relevant documents and a written report for further action to the customs officer at the customs station where the entry was made; in cases of multiple jurisdictions, transfer shall be to the customs station shown to have the highest value of goods in the report. The notification is effective from publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Confiscation procedure: document transfer to entry or highest-value customs station after inquiry enables further action under customs law.
Where goods were entered and assessed but are outside the alternate remedial provision due to absence of duty shortfall, the officer conducting inquiry or investigation shall transfer relevant documents and a written report for further action to the customs officer at the customs station where the entry was made; in cases of multiple jurisdictions, transfer shall be to the customs station shown to have the highest value of goods in the report. The notification is effective from publication in the Official Gazette.
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