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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Confiscation of currency u/s 121 of the CA, 1962 - There is no ...


Currency Confiscation under Customs Act Section 121: Separate Penalties for Company and Director Due to Significant Involvement.

February 4, 2017

Case Laws     Customs     AT

Confiscation of currency u/s 121 of the CA, 1962 - There is no bar on the imposition of separate penalty on the company and the director - the director has played significant role and therefore penalty has been rightly imposed. - AT

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