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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Imposition of penalty u/s 114A of Customs Act, 1962 - failure to ...


Section 114A Penalty Valid Without Naming Importer under Customs Act, 1962. Importer Name Not Required for Imposing Penalty.

February 9, 2017

Case Laws     Customs     AT

Imposition of penalty u/s 114A of Customs Act, 1962 - failure to specify the name of the firm or individual on whom the penalty u/s 114A of CA, 1962 was fastened - There is no requirement for a specific mention of the importer to validate the penalty under section 114A of Customs Act, 1962. - AT

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