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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s ...

Case Laws     Customs

February 24, 2022

Levy of penalty u/s 112(a) of the Customs Act, 1962 and u/s 114AA of the Customs Act - the Customs Act prior to 29.03.2018 was applicable only to the whole of India and not beyond the territorial jurisdiction of India. Penalty, therefore, could not have been imposed upon the appellant under section 112(a) of the Customs Act - AT

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