Customs: Section 111 & 112 attracted only when goods are improperly imported

Maruvur Arasi Logistics Private Limited Vs Commissioner of Customs (CESTAT Chennai) In this case The allegation levelled against this who is a Customs House Agent (CHA) in the Show Cause Notice is clearly the violation of Regulations 13(d) and (e) of the CBLR, no specific act or omission is attributed to this appellant. What is important is the act or omission that leads to the confiscation of improperly imported goods. Section 111 of the Customs Act, 1962 deals with confiscation of improperly imported goods, etc. and Section 112 prescribes penalty for improper importation of goods, etc. It be...