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Case Law Details

Case Name : Bird Retail Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Delhi)
Appeal Number : Customs Miscellaneous Application No. 50487 of 2019in Customs Appeal No. 51007 of 2019
Date of Judgement/Order : 24/02/2020
Related Assessment Year :
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Bird Retail Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Delhi)

Conclusion: Adjudicating Authority was right in in imposing a penalty under the provision of Section 114A and Section 114AA of the Customs Act, 1962 as  both the appellants were fully awar

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