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Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - ...

Case Laws     Customs

March 14, 2017

Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - The goods stand absolutely confiscated without giving an option for redemption - The importer seems to have accepted this and forfeited this consignment. - However for the offence of misdeclaration, the importer will be liable for penalty u/s 112(a) of the CA, 1962. - AT

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