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

By Aiswarya Krishnadas - On July 7, 2024 12:23 pm - 2 mins read

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…

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