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Customs - Highlights / Catch Notes

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Levy of Penalty u/s 114 of the Customs Act, 1962 - Smuggling - ...

Case Laws     Customs

October 21, 2021

Levy of Penalty u/s 114 of the Customs Act, 1962 - Smuggling - prohibited goods or not - Export of Red Sander logs under cotton tufted floor mats- colour – The case of appellants that blank letter heads were left by omission in the vehicle which was sold is only put forward to get out of the charges levelled against them and cannot be accepted - department has been able to establish the guilt/charge of abetment on the part of appellants. - AT

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