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Customs - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Levy of penalty on shipping line u/s 112 of the Customs Act, ...

Customs

May 28, 2021

Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has not been disputed by the Revenue and the mis-declaration of weight and description of the goods was found at the time of physical examination of the goods. - There is no fault of the shipping line - No penalty - AT

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