Case Law Details
Case Name : Ajay Kumar Singh Vs Commissioner of Customs (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Ajay Kumar Singh Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: The case of Ajay Kumar Singh vs Commissioner of Customs (CESTAT Kolkata) revolves around the illegal importation of batteries and ammonium chloride through misdeclaration. The Customs Broker firm, Babhravi Exim Services, and its partner, Ajay Kumar Singh, faced penalties under Section 112(a) and Section 114AA of the Customs Act 1962.
1. Background: The Directorate of Revenue Intelli
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