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Customs - Highlights / Catch Notes

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Penalty u/s 114A and 114AA of Customs Act - providing wrong ...


Customs Act: Penalties u/ss 114A and 114AA can't be imposed together for incorrect business information.

November 13, 2020

Case Laws     Customs     AT

Penalty u/s 114A and 114AA of Customs Act - providing wrong information in the course of business - The penalty imposed under Section 114AA and the penalty imposed under Section 114A are not mutually exclusive and penalty cannot be imposed simultaneously under both these sections. - AT

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