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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. ...


CHA Cleared of Aiding and Abetting Charges u/s 114(ii) Due to Clerical Error; No Penalty Imposed.

October 8, 2015

Case Laws     Customs     AT

Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has been stated and accepted by the exporter - No penalty on CHA - AT

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