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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Levy of penalty on steamer agent - Undeclared consignment - ...

Customs

October 29, 2022

Levy of penalty on steamer agent - Undeclared consignment - iolation of conditions / instructions contained in the Board Circular - Revenue has not whispered anywhere if it was the duty of the Steamer Agent to seek clearance of any goods since it is the importer who is required to fulfil any obligations ‘at the time of clearance of goods’ - The penalty under Section 112(a) of the Customs Act, 1962, as levied and confirmed on the appellant, is not sustainable - AT

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