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Customs - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Penalty u/s 112(b)(ii) of the CA, 1962 - in view of the fact ...


Penalties u/s 112(b)(ii) Not Imposed as Duties Paid Before Show Cause Proceedings in Customs Case.

January 13, 2018

Case Laws     Customs     AT

Penalty u/s 112(b)(ii) of the CA, 1962 - in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and such amount was appropriated into the Government account in the adjudication order, penalties cannot be imposed - AT

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