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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Customs Brloker - Penalty u/s 112(a) of the Customs Act, 1962 ...


Customs broker avoids penalties for cosmetic misdeclaration; show-cause notice during de novo remand deemed unlawful under Customs Act.

March 15, 2021

Case Laws     Customs     AT

Customs Brloker - Penalty u/s 112(a) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - misdeclaration of imported consignment - clearance of cosmetic items in personal baggage in commercial quantities imported by the passenger - issuance of show-cause notice in de novo remand proceedings is not permitted under law - No penalty - AT

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