Levy of penalty - mis-declaration of description of imported ...

Penalty for Mis-Declaration of Imports Overturned Due to Lack of Intent u/s 114AA.

October 1, 2022

Case Laws Customs AT

Levy of penalty - mis-declaration of description of imported goods - Having found that the appellant had no intention, the Commissioner (Appeals) has still proceed to confirmed a reduced penalty under section 114AA upon the appellant - It is found that this cannot be sustained because once the intention is lacking, no penalty can be imposed upon the appellant under section 114AA. - AT

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Levy of penalty - mis-declaration of description of imported ...

Penalty for Mis-Declaration of Imports Overturned Due to Lack of Intent u/s 114AA.

October 1, 2022

Case Laws Customs AT

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