Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling ...

Penalty Under Customs Act Section 114(i) Overturned; Appellant Credited for Preventing Smuggling Attempt of Prohibited Goods.

March 29, 2022

Case Laws Customs AT

Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export Order before the goods reached the loading area. As it is established that it is the appellant who had frustrated the attempt to smuggle the prohibited goods, the penalty imposed under Section 114(i) of the Customs Act, 1962 cannot sustain and requires to be set aside- AT

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Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling ...

Penalty Under Customs Act Section 114(i) Overturned; Appellant Credited for Preventing Smuggling Attempt of Prohibited Goods.

March 29, 2022

Case Laws Customs AT

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