Levy of penalty u/s 114 (iii) of Customs Act on the former ...

Penalty Under Customs Act Section 114(iii) Overturned for Former Customs Official in Overvalued Goods Export Case.

September 13, 2023

Case Laws Customs AT

Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible benefit under DEPB scheme - - the allegations of Revenue are unfounded in view of the facts placed by the appellant that full value of shipping bills have been realized by the exporter in due course. - Penalty set aside - AT

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Levy of penalty u/s 114 (iii) of Customs Act on the former ...

Penalty Under Customs Act Section 114(iii) Overturned for Former Customs Official in Overvalued Goods Export Case.

September 13, 2023

Case Laws Customs AT

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