Home Case Index All Cases Customs Customs + AT Customs - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 552 - AT - CustomsPenalty u/s 112(a) of the Customs Act, 1962 on CHA - mis-declaration of goods - Held that:- The appellant have declared the goods as per the document, therefore, the mis-declaration cannot be alleged against the appellant. As regard the penalty imposed under section 112 (a), entire discussion is on the violation of Regulation of CHALR 2004. For any violation of CHALR 2004, penalty cannot be imposed under the Customs Act, for the reasons that the CHALR 2004 in itself is the complete Regulation for proceeding against the CHA for any violation of Regulation. Penalty set aside - appeal allowed - decided in favor of appellant.
|