Penalty under Customs Act not Imposable on ODC for Reaching Earlier than Estimated Time: Allahabad HC [Read Order]

The Court quashed the order imposing penalty as well as the order of appellate authority

By Yogitha S. Yogesh - On June 1, 2024 11:43 am - 2 mins read

Customs Act - Over Dimensional Cargo - High speed cargo - cargo penalty - taxscan

The Allahabad High Court has held that Over Dimensional Cargo ( ODC ) cannot be penalized by the authorities for reaching its destination in less time than estimated by travelling at a higher speed when there is no intention to evade tax. Clause 2.4 of the Circular issued by Commissioner, State Tax dated 17.01.2024 provides…

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