Person who Causes to Make, Sign or Use any Declaration or Document liable u/s 114AA of Customs Act: CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold [Read Order]

By Kalyani B. Nair - On August 24, 2023 7:45 pm - 2 mins read

Declaration - Document liable - Document - Customs Act - CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold -Penalty of Rs 10 Lakhs for Smuggling Gold -Smuggling Gold - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), imposed penalty of Rs 10 lakhs for smuggling gold and observed that a person who causes to make, sign or use any declaration or document liable under Section 114AA of Customs Act, 1962. The Directorate of Revenue Intelligence, Chennai Unit, on receipt…

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