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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

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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