Recovery of differential duty - Levy of penalty u/s 112 and ...

Case Laws Customs

April 21, 2022

Recovery of differential duty - Levy of penalty u/s 112 and section 114AA of Customs Act, 1962 - Confiscation of used Cranes - Reliance on statements alone is too fragile a foundation to build a case of undervaluation; such depositions are reliable only with corroborative support. In the absence of corroboration, test of cross-examination is of essence, as mandated by section 138B of Customs Act, 1962, for relevancy.- AT

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Recovery of differential duty - Levy of penalty u/s 112 and ...

Case Laws Customs

April 21, 2022

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