Confiscation and penalty imposed on canalised goods import for re-export; duty rate challenge deemed academic.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rate of duty - Confiscation of goods - base oil grade-12 - Import of ‘high flash high speed diesel’ which is ‘canalised’ - Though appellant did challenge the denial of effective rates of duty, that grievance is academic in the backdrop of intention to re-export which restricts the present proceedings to confiscability of the goods and imposition of penalty. - AT....