Levy of penalty u/s 112(b)(ii) of the Customs Act, 1962 - Past ...

Customs

April 21, 2023

Levy of penalty u/s 112(b)(ii) of the Customs Act, 1962 - Past offence can be at best enhancer of civil and/or criminal liabilities, but no penalty can be imposed on any concurrent alleged offence. It is well settled law that no penalty under section 112(b)(ii) of the Customs Act, 1962, can be imposed without proving the nexus with the goods under seizure which are liable for confiscation. - AT

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Levy of penalty u/s 112(b)(ii) of the Customs Act, 1962 - Past ...

Customs

April 21, 2023

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