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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Levy of penalty u/s 112 (a) of the Customs Act, 1962 - smuggling ...

Customs

February 10, 2020

Levy of penalty u/s 112 (a) of the Customs Act, 1962 - smuggling of Gold - The Revenue has made out a case by linking the chain of events, phone calls, etc., towards the scheme planned well in advance for executing anti-national activity by defrauding the Revenue, as brought on record very succinctly by the Adjudicating Authority in the form of unchallenged statements and the call records - Appeal dismissed.

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