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Customs - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

If the DRI authorities have not intercepted the goods prior to ...


DRI's Timely Action Prevents Fraudulent Drawback; Penalties u/ss 114 & 114AA of Customs Act Justified.

September 14, 2017

Case Laws     Customs     AT

If the DRI authorities have not intercepted the goods prior to export, the fraudulent drawback amounts would have been received - The penalties imposed u/s 114 as well as 114AA of the Customs Act, 1962 are justified.

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