Confiscation or seizure not considered "import of goods" u/s 146 & Regulation 2(c) of Customs Broker Regulations.

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....CHA - Confiscation/seizure of goods would not fall within the meaning of “import of goods” as used in Section 146 of the Act and Regulation 2(c) of the Customs Broker Licensing Regulations, 2013 - Cannot be termed to be a part of the duty of custom agent as being penal in nature - HC....