Territorial Jurisdiction - Levy of penalty u/s 112(a) of the ...

Customs

April 14, 2021

Territorial Jurisdiction - Levy of penalty u/s 112(a) of the Customs Act, 1962 - import of confectionery items from Dubai - Allegation of under valuation by DRI - As Section 1, sub section (2) of the Customs Act, 1962 admittedly is having jurisdiction in only within whole of India and its territories and cannot be extended beyond India and the appellant is located outside of India, therefore, no penalty can be imposed on the appellant under Customs Act, 1962 - AT

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Territorial Jurisdiction - Levy of penalty u/s 112(a) of the ...

Customs

April 14, 2021

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