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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Imposition of penalty on Managing Director - the culmination of ...


Managing Director Penalized u/s 112 of Customs Act for Mis-declaration; Motives Considered Irrelevant.

April 25, 2019

Case Laws     Customs     AT

Imposition of penalty on Managing Director - the culmination of penalty under section 112 of Customs Act, 1962 commenced from confiscation of the goods as a consequence of admitted mis-declaration in which the motives are not relevant.

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