Levy of penalty u/s 112A on the courier service - Seizure of ...

Case Laws Customs

November 18, 2021

Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. - No penalty - AT

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Levy of penalty u/s 112A on the courier service - Seizure of ...

Case Laws Customs

November 18, 2021

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