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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Levy of penalty on the Company as well as on the Director under ...

Customs

December 12, 2022

Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The allegation of abetting in the attempted illegal export of prohibited goods are not supported by any direct, corroborative or cogent evidence - It has been held time and again that separate penalty on the company and the Director for the same default should not be imposed. - AT

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