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Customs - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Imposition of penalties - u/s 112(a) - action is not covered ...


Penalties u/s 112(a) Not Applicable: Importers Cleared Goods with Duty Payment, No Doubt on Confiscation Liability.

May 3, 2014

Case Laws     Customs     AT

Imposition of penalties - u/s 112(a) - action is not covered u/s 112(a) in as much as the importers or their employees never could have had a doubt that their goods are liable for confiscation, as the said goods were removed on BOE on which there was payment of duty - AT

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