Customs: Section 112(a) Penalty on overseas supplier imposable as offences committed within Indian territory

Seville Products Limited Vs Commissioner of Customs Exports (Delhi High Court) Delhi High Court held that penalty u/s 112(a) of the Customs Act on overseas supplier duly imposable as alleged offences have been committed within the territory of India. Facts- The appellant mainly contested the levy of penalty under Section 112(a) of the Customs Act on the ground that no penalty can be imposed under the Customs Act against an overseas supplier as the Customs Act does not have extra-territorial operation. Further, it was also contested that since the proceedings against the importers and other co-...