Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration ...
Customs House Agent Escapes Penalty u/s 112 Due to Lack of Evidence in Mis-declaration Case.
March 5, 2021
Case Laws Customs AT
Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT
View Source