AM. AHAMED CO. Versus COMMISSIONER OF CUSTOMS, TUTICORIN - Customs - CESTAT CHENNAI - Tri - Waiver of pre-deposit of duty - Import of injection moulding machines took place by misdeclaring the assessable value - No proper authorization for clearance of the goods - Held that - There are decisions of this Tribunal holding that for non-obtaining proper authorization, penalty cannot be imposed under Section 112(a) of the Customs Act. For lending of IEC, there is no violation of the Customs Act and................................... Customs - Case Laws
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