Customs – Gujarat High Court: Even though the goods were re-exported, but as the goods remained in warehouse beyond permitted period, thus, Respondent/ owner of the goods would be liable to pay full amount of duty with interest and penalty, as if the goods are to be cleared for home consumption - Circular cannot have an overriding effect on a statutory provision – Revenue appeal allowed [Order attached]

Admin
07-Jan-2023 17:51:46