TMI BlogLevy of penalty u/s 112(a) and 114AA of the Customs Act - detention of yacht - suspicion of foul play -...Levy of penalty u/s 112(a) and 114AA of the Customs Act - detention of yacht - suspicion of foul play - evasion of Customs Duty - The initial burden to prove proper importation, under Section 123 ibid. was on the notices, some of whom have accepted the liability and thereby resulting in the non-discharge of the burden. The natural consequence which flows from the above is that the burden cast on the notices remained un-discharged and hence, they have to suffer consequence, namely the penalties i..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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