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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

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


Penalty Imposed on Importer for Customs Act Violation u/s 112(a) Aligns with Similar Cases.

February 7, 2022

Case Laws     Customs     AT

Penalty u/s 112(a) of the Customs Act, 1962 - The admitted act of the importer amounts to a clear omission, for which penalty under Section 112(a) ibid. appears to be correct. This is also for the reason that similar penalty was imposed on the other co-noticees, who appear to have accepted the same without agitating further. - AT

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