Proper officers under the Indian customs Act, 1962

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 13.12.2022   Proper Officers under The Indian Customs Act, 1962 CBIC vide Notification No. 105/2022-Customs (N.T.) dated December 9, 2022, amended theĀ earlier issued Notification No. 26/2022-Customs (N.T.) dated March 31, 2022, issued by the Department of Revenue, Ministry of Finance, Government of …

CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 28.11.2022 CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty u/s 114A of the Customs Act,1962 is not permissible in the …

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