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GST and Import Duty Levied on Goods from Duty-Free Shops Before Immigration Clearance; Customs Action Upheld.

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....Levy of GST / import duty goods purchase from Duty free shops - shops situated before immigration clearance by a passenger - Since the applicant crossed the green channel without declarations and without payment of customs duty, the department has rightly proceeded against the Applicant.....

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GST and Import Duty Levied on Goods from Duty-Free Shops Before Immigration Clearance; Customs Action Upheld.