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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Levy of penalty on the appellants (CHA firm) - Smuggling - Red ...

September 2, 2023

Case Laws     Customs     AT

Levy of penalty on the appellants (CHA firm) - Smuggling - Red Sanders - As the SCN fails to bring to fore any express and active collusion in the attempted exports of Red Sander Wood logs on the part of the appellants, noting the various acts of omissions and commissions on the part of the appellants, imposition of a penalty of Rs. 50,000/- u/s 114(i) of the Customs Act, 1962 would meet the ends of justice. - AT

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