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Customs - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Penalty u/s 114 - Since the respondent had knowledge about the ...


Liability for Penalty u/s 114: Failure to Report Sandalwood in Roofing Tile Consignment to Customs Authorities.

March 27, 2015

Case Laws     Customs     HC

Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs Authorities, he is liable for penalty. - HC

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