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Customs - Highlights / Catch Notes

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Imposition of penalties u/s 112 and section 114AA - illegal ...


Penalties for Illegal Import of Drawings u/ss 112 & 114AA Overturned Due to Lack of Export Evidence.

June 13, 2019

Case Laws     Customs     AT

Imposition of penalties u/s 112 and section 114AA - illegal import or re-import of Drawings - In the clear absence of record of export, no credence can be given to this assumption, without invoking the consequence of illicit export, and which has then gone on to attribute responsibility for such to the appellants herein. The penalties must fail on that flimsiness too.

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