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Sri Panchanan Halder Versus The Commissioner of Customs (Preventive) , Kolkata & Another

2017 (2) TMI 87 - CALCUTTA HIGH COURT

Jurisdiction - whether the Custom Authorities are entitled to impose penalty in terms of Section 112(i) of the Customs Act, 1962 and whether such provisions are attracted to the fact of the present case? - Held that: - no steps shall be taken for rea .....

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oner : Mr. Arijit Chakraborty, Adv. Mr. D. Banerjee, Adv. Mr. Somnath Ganguli, Adv For the Respondent : Mr. Bhaskar Prasad Banerji, Adv. Mr. Koushik Dey, Adv ORDER The Court : The petitioner assails an order dated August 25, 2016 imposing penalty und .....

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, 2016 passed in W.P. No. 1011 of 2016 (Barik Biswas vs. Union of India & Ors.). He submits that, the Custom Authorities are not entitled to impose penalty in terms of Section 112(i) of the Customs Act, 1962 as such provisions are not attracted t .....

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