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Customs - Highlights / Catch Notes

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Imposition of penalty u/s 112 (a) of the Customs Act, 1962 - ...


High Court Upholds Penalty u/s 112(a) of Customs Act for Mis-declaration of Goods' Description; Section 114A Penalty Stands.

February 22, 2017

Case Laws     Customs     HC

Imposition of penalty u/s 112 (a) of the Customs Act, 1962 - mis-declaration of the description of the goods - Whether deletion of penalty imposed u/s 114A justified? - Held No - HC

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