This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Co-noticees also liable for section 112B penalty with main noticee for custom duty evasion
Case Law Details
- Case Name
- A. V. Agro Products Ltd. Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
A. V. Agro Products Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Conclusion: Since there was a clear nexus between the appellant -company and all the co-noticees for the alleged violation of the impugned notification which extended the concessional rate of customs duty of 20% ad valorem provided the imported CPO was meant for use in manufacture of soap, therefore, penalty was leviable under section 112B on the main noticee as well as co-noticees for evasion of customs duty.
Held: Appellant-company was involved in import of Crude Palm Oil [CPO] at concessional rate of Customs Duty while ava...
