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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Mis declaration of Goods – goods arrived by post parcel will ...


Goods by Post Not Confiscated for Misdeclaration; Section 112(a) Penalty on Assessee Unwarranted.

August 29, 2013

Case Laws     Customs     AT

Mis declaration of Goods – goods arrived by post parcel will not liable for confiscation u/s 111(l) and 111(m) - the penalty imposed u/s 112(a) on the assessee was also unwarranted - AT

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