TMI BlogImposition of penalty on sales agent of foreign supplier u/s 112(a) and/ or 112(b) of the Customs Act,...Imposition of penalty on sales agent of foreign supplier u/s 112(a) and/ or 112(b) of the Customs Act, 1962 - omission/ commission committed by sales agent of foreign supplier or not who has acted on the direction of Principal - He was acting in course of normal business - There is nothing on record to establish that he had abetted in the evasion of duty by mis-declaring the value - No penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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