1987 (6) TMI 53 - HC - Customs

Summary

The High Court of Andhra Pradesh set aside the order of a learned Single Judge regarding the levy of duty under the Customs Act of 1962. The Court held that the Board has the power to enhance the penalty under Section 128A(2) of the Act. The Court did not permit the petitioner to raise the ground of limitation at a belated stage. The writ appeal was allowed with no costs.