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Customs - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Imposition of penalties u/s 112 and section 114AA - illegal ...

Case Laws     Customs

June 13, 2019

Imposition of penalties u/s 112 and section 114AA - illegal import or re-import of Drawings - In the clear absence of record of export, no credence can be given to this assumption, without invoking the consequence of illicit export, and which has then gone on to attribute responsibility for such to the appellants herein. The penalties must fail on that flimsiness too.

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