Mosquito Repellents and Ladies Garments are Smuggled, No Confiscation u/s 123 of Customs Act: CESTAT [Read Order]

Mosquito repellents and ladies garments are smuggled ones cannot be confiscated u/s 123
CESTAT - CESTAT Kolkata - Mosquito Repellents smuggling - Ladies Garments smuggling - Section 123 Customs Act - taxscan

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that mosquito repellents and ladies’ garments, being smuggled goods, cannot be confiscated under Section 123 of the Customs Act. The assessee Debesh Dey was the incharge of the godown, who stated that the owner of the said goods is…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader