Mis-declared/un-declared imported goods - Evidently, no ...

Seizure Deemed Improper: Revenue Failed to Follow Procedure u/s 110; Penalties u/ss 112, 114 AA Unjustified.

November 26, 2022

Case Laws Customs AT

Mis-declared/un-declared imported goods - Evidently, no panchnama was drawn by Revenue for retrieval of data or documents from the CPU/mobile of the appellant - The seizure is bad under the provisions of Section 110 of the Act. It is found that the show cause notice is vague as it does not specify the particular clause of Section 111, under which the goods are liable for confiscation. Further, in the facts and circumstances, the imposition of penalty under Section 112 and 114 AA is bad. - AT

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Mis-declared/un-declared imported goods - Evidently, no ...

Seizure Deemed Improper: Revenue Failed to Follow Procedure u/s 110; Penalties u/ss 112, 114 AA Unjustified.

November 26, 2022

Case Laws Customs AT

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