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Customs - Highlights / Catch Notes

Home Highlights June 2024 Year 2024 This

CESTAT Mumbai held that confiscation of imported goods and ...


Confiscation & penalty issues under Customs Act - forged licenses - no direct involvement of appellants - penalties not justified after 14 years.

Case Laws     Customs

June 5, 2024

CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence linking appellants to forgery. Delay in penalty proceedings beyond reasonable time was deemed unjustified, citing legal precedents. The order confiscating goods was upheld, but penalty imposition was deemed unsustainable. Appeal allowed in part, emphasizing lack of strong grounds for penalty imposition u/s 112(a) on appellants.

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