Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported ...

No Penalties for Valuation of Imports: Company and Director Cleared Under Customs Act Sections 114A and 114AA.

May 19, 2018

Case Laws Customs AT

Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done on the basis of contemporaneous import, it cannot be said that the Director has done anything to mis-declare the value - neither the penalty on the appellant company nor on the Director was imposable. - AT

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Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported ...

No Penalties for Valuation of Imports: Company and Director Cleared Under Customs Act Sections 114A and 114AA.

May 19, 2018

Case Laws Customs AT

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