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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs ...

Customs

November 2, 2022

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs Act - Smuggling - foreign origin gold - The confiscation of gold under the facts and circumstances is bad in absence of condition precedent, as provided under Section 111(d), (o) and (p) of the Customs Act - the appellant has not violated any of the provisions of Section 111 as alleged - AT

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