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Customs - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Levy of penalty u/s 114 (iii) of the Customs Act, 1962 and u/s ...


Global Container Carrier Granted Immunity from Penalties Under Customs Act Sections 114(iii) and 114AA After Importers' Relief.

May 12, 2023

Case Laws     Customs     AT

Levy of penalty u/s 114 (iii) of the Customs Act, 1962 and u/s 114 AA of the Act - Global container carrier (shipping line) and provides liner shipping services worldwide. - Seeking relief on the ground that, the importers/exporters have been granted immunity from prosecution, fine and penalty - immunity granted - AT

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