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Customs - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Penalty under Section 112(a) of the Customs Act, 1962 - The ...


Importer Penalized u/s 112(a) of Customs Act for Not Filing Bill of Entry; DRI's Assessment Criticized.

July 28, 2015

Case Laws     Customs     AT

Penalty under Section 112(a) of the Customs Act, 1962 - The importer never filed any Bill of Entry declaring the value and other particulars of the goods. Hence it is absurd for the DRI to have ventured to such an exercise. Surprisingly, this absurdity was sustained by learned Commissioner in the impugned order - AT

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