Levy of penalty - misdeclaration of goods - Equipment Type ...
Penalty Imposed for Misdeclaration of Goods with Fake ETA Certificates; Mens Rea Not Required u/s 112(a)(ii) of Customs Act.
August 16, 2019
Case Laws Customs AT
Levy of penalty - misdeclaration of goods - Equipment Type Approval (ETA) certificates have been found to be fake - mens-rea is not required - appellant are liable to penalty u/s 112 (a) (ii) of the Customs Act, 1962
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