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Customs - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962 ...

Customs

May 24, 2023

Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962 - import by misdeclaration of description and value of the consignments using the IEC registered in the name of other person and shell companies - The act of action of the appellant is only under bonafide belief. - No penalty - AT

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