Levy of penalty on CHA - allegation of abatement in export of ...

Case Laws Customs

February 15, 2023

Levy of penalty on CHA - allegation of abatement in export of restricted items - There is no allegation or evidence to establish that the appellant had indulged in any overt act or played any role in any manner so to assist the exporter in his attempt to export the goods. The issue of classification is of complex nature. - No penalty - AT

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Levy of penalty on CHA - allegation of abatement in export of ...

Case Laws Customs

February 15, 2023

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