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CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act - (26 Apr 2022)

CUSTOMS

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of goods which are to be exported and not for goods which have already been exported.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   SECTION 113 OF THE CUSTOMS ACT   1962   CONFISCATION OF GOODS  

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