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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Penalty u/s 112 (a) of Customs Act, 1962 - Smuggling - In the ...


No Penalty u/s 112(a) of Customs Act Due to Lack of Evidence in Tyre Smuggling Case.

August 28, 2018

Case Laws     Customs     AT

Penalty u/s 112 (a) of Customs Act, 1962 - Smuggling - In the absence of anything to indicate that appellant played any role in importing tyres in the guise of chappals, the provisions of Section 112 (a) of Customs Act, 1962 are not attracted

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