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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Levy of penalty u/s 112(a) of Customs Act - vicarious liability ...

Case Laws     Customs

July 17, 2023

Levy of penalty u/s 112(a) of Customs Act - vicarious liability of appellant / Pre-Shipment Inspection Agency - Nothing has been brought on record as to show, how due diligence on the part of the employer (located miles away, from employee) is lacking, specially when it has prescribed percentage checks provided radiation detecting equipments as has been indicated by the investigation and also employed qualified persons - Penalty waived - AT

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