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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Levy of penalty - Warehousing of goods - Goods missing when it ...


Penalty for Missing Goods in Customs Warehouse Dropped; Regulation 12(8) Penalty Set Aside After Appeal.

May 23, 2019

Case Laws     Customs     AT

Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the proceedings against the appellant under Regulation 11 & 12 but in the order portion, he still imposed penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. - Penalty set aside.

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