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Customs - Highlights / Catch Notes

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Levy of penalty u/s 112A on the courier service - Seizure of ...


Courier Service Avoids Penalty: No Evidence of Intentional False Declaration of Demonitised Currency u/s 112A and Section 82.

November 18, 2021

Case Laws     Customs     AT

Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised Indian Currency notes got couriered to India under the guise of being called as documents - section 82 of the Customs Act - There is nothing on record to show or indicate that it was appellant who has wilfully or intentionally made the declaration. - No penalty - AT

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