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

Case Laws Customs

May 21, 2022

Levy of penalty u/s 112(a) of the Customs Act, 1962 on the Customs Broker - Section 112 ibid. does not contemplate penal action for violations of provisions or regulations under any other law, much less violation under the CBLR; the charge is very specific: the act or omission should result in improper import of goods and consequently, confiscation of such goods, which is not the case of the Revenue here in the case on hand. - No penalty - AT

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

Case Laws Customs

May 21, 2022

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