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Customs - Highlights / Catch Notes

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Smuggling of Cigarettes - whether CHA is liable for penalty u/s ...


Customs House Agent Not Liable for Penalty Without Proof of Knowledge or Intent in Cigarette Smuggling Case, Section 112(a).

May 16, 2019

Case Laws     Customs     AT

Smuggling of Cigarettes - whether CHA is liable for penalty u/s 112(a) - When there is no evidence to establish that the appellant had prior knowledge of the illegal import of cigarettes and also when there is no evidence to establish any wrongful intent on the part of the appellant then there is no justification to impose penalty.

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