custom duties

Mis-description in filing shipping bills
Case BriefsHigh Courts

“Wrong classification or mis-description in shipping bills filed for MEIS scrips by the customs broker does not attract penalty under Section 114AA, Customs Act, 1962 due to lack of mens rea and jurisdiction of customs department”

Delhi High Court
Case BriefsHigh Courts

“Whenever medicines are brought in respect of rare diseases, the custom authorities shall ensure that the same are cleared expeditiously and no unnecessary impediments are caused in ensuring that the same reach the hospital concerned.”