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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Imposition of penalty u/s u/s 112 and u/s 114AA - using ...


Penalties Imposed for Using Fake Documents to Remove Imported Goods; Sections 112 and 114AA Enforced Against Fraud.

January 30, 2023

Case Laws     Customs     AT

Imposition of penalty u/s u/s 112 and u/s 114AA - using fake/fabricated gate passes and on being unsuccessful, have filed bill of entry on forged/fabricated Air Way Bill (AWB) - removal of imported goods on fake gate passes without filing bill of entry - Penalties on different person confirmed or reduced - AT

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