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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Penalty u/s 114A of the Customs Act, 1962 - the explanation put ...


Penalty u/s 114A of Customs Act Overturned Due to Confusion from RBI Circular; Explanation Accepted.

April 1, 2019

Case Laws     Customs     AT

Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.

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