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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Levy of penalty on courier agency - The enhancement of value is ...


Courier Agency M/s DHL Not Liable for Misdeclaration Due to Unawareness of License Fees in Contract.

July 20, 2018

Case Laws     Customs     AT

Levy of penalty on courier agency - The enhancement of value is due to suppression of the fact related to the contract of licence. Since this fact was not known to the courier M/s DHL, he can not be implicated for misdeclaration of value due to non inclusion of licence fees

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