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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Imposition of redemption fine - penalty - if the goods are held ...


Redemption Fine and Penalty Applicable on Confiscated Goods u/s 112(a), Importer's Intent Irrelevant.

January 3, 2019

Case Laws     Customs     AT

Imposition of redemption fine - penalty - if the goods are held as liable to confiscation for whatever reason penalty under section 112 (a) can be imposed. Malafide/bonafide or the belief of the importer in all is of no relevance.

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