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2020 (11) TMI 463 - CESTAT NEW DELHIImposition of Penalty u/s 112A of the Customs Act, 1962 - providing of two different invoices for the imported goods - allegation of abetting the importer in evasion of customs duty by causing misdeclaration - Difference of Opinion - HELD THAT:- There are contrary decision on this issue. Therefore, it would be in the interest of justice to refer the matter to Larger Bench of this Tribunal to decide the issue, which is as follows :- (i) Whether penalty under Section 112(a) of the Customs Act, 1962 can be imposed during the period 2012-13 to an exporter who has mis-declared the goods located in Dubai, UAE or not? The Registry is directed to place the matter before the Hon’ble President with a request to constitute a Larger Bench to decide the above issue.
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