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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat ...

Case Laws     Customs

February 9, 2023

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ had been set aside by the Tribunal. In such circumstances, the related act of wrong-doing has ceased to be and consequently there is no scope for imposition of penalty - No penalty - AT

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