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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Levy of penalty - Valuation of imported goods - Apparently ...


Section 112 Customs Act Penalties Apply to Importers and Accomplices; Appeals Dismissed Due to Admitted Facts and Evidence.

September 23, 2020

Case Laws     Customs     AT

Levy of penalty - Valuation of imported goods - Apparently penalties under Section 112 are imposable both on the person who has imported the goods held liable for confiscation and on all those who had aided and abetted in the act of illegal importation. - As all the facts and evidences have been admitted by the appellants in their statements recorded under Section 108 of Customs Act, 1962 there are no merits in these appeals - AT

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