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

Case Laws Customs

May 16, 2019

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

Case Laws Customs

May 16, 2019

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