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Customs - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Imposition of Penalty - Once the value has been found ...


Misdeclared Goods Face Confiscation and Penalties Under Customs Act Sections 111(m) and 112(a).

September 26, 2019

Case Laws     Customs     AT

Imposition of Penalty - Once the value has been found misdeclared the goods become liable for confiscation under Section 111(m) of the Customs Act, 1962 and the person misdeclaring or abetting in such misdeclaration is liable to penalty u/s 112(a).

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