CS Executive · Tax Laws and Practice · Overview of Customs Act
Under the definitions in Chapter IVA of the Customs Act, 1962, which of the following is an 'illegal import'?
An illegal import is the import of any goods in contravention of the provisions of the Customs Act or of any other law for the time being in force. Late payment of duty or notification of goods does not by itself make an import illegal.
- AImport of any goods in contravention of the provisions of the Customs Act or any other law for the time being in forceCorrect
- BImport of goods on which the importer has delayed payment of duty
- CImport of goods that are specified in a notification issued for a specified area
- DImport of goods by a person who does not hold an Importer-exporter Code Number, whatever the goods
Explanation
The definition in section 11A(a) covers import of any goods in contravention of the Customs Act or any other law in force. Delayed payment of duty is a recovery issue, not the definition. The notified-goods concept relates to a separate definition, so it is not the meaning of illegal import.
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