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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Imposition of penalty u/s 114AA of Customs Act, 1962 on ...


No Evidence Found: Customs House Agent Avoids Penalty u/s 114AA for Alleged Cosmetic Export Rule Violation.

February 24, 2020

Case Laws     Customs     AT

Imposition of penalty u/s 114AA of Customs Act, 1962 on appellant-CHA - apparently, there is no material evidence available on records to prove that the appellants intentionally encouraged and supported the wrong doer i.e. the importer in doing the wrongful act of attempting to export the branded cosmetic goods in violation of Cosmetic Rules, 2010. - No penalty - AT

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