Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the ...

No Penalty for Customs House Agent Due to Lack of Evidence on Export Over-Valuation Awareness Under Customs Act Sections 114(iii) & 117.

May 25, 2017

Case Laws Customs AT

Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the CA on CHA - o evidence on record to show that he was aware of the over-valuation of the export consignment and he simplicitor proceeded by the declaration made by the exporters - no penalty - AT

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Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the ...

No Penalty for Customs House Agent Due to Lack of Evidence on Export Over-Valuation Awareness Under Customs Act Sections 114(iii) & 117.

May 25, 2017

Case Laws Customs AT

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