No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]

Penalty - Customs Act - Absence of Misdeclaration of Brand -Misdeclaration of Brand - Country of Origin on Import Document - CESTAT - Import Document - taxscan

In a significant case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 112(a) of the Customs Act, 1962 is not imposable in the absence of misdeclaration of brand or country of origin on import document. Mr Murugan K.S., the appellant has filed the Bill…

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