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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 ...


Penalty Reduced for Unintentional Breach of Regulation 12(8) HCCAR 2009 Due to IGST Implementation on July 1, 2017.

May 11, 2019

Case Laws     Customs     AT

Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 - custodian allowed the removal of goods without payment of IGST - The appellant though violated the Regulation but it was not intentional, particularly when the levy of IGST came into effect on the same day i.e. 01.07.2017 - quantum of penalty reduced

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