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Customs - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Imposition of penalty - section 112(b) of Customs Act - ...

Customs

July 30, 2021

Imposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - The active role of these Appellant, do not justify imposition of heavy penalty under Section 112(b) of Customs Act 1962 - The DRI investigation has not brought any such evidence except retracted confessional statements to show that Appellants have smuggled rough diamonds into India - The quantum of penalty is reduced - AT

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