Case Law Details
Case Name : Lalit Jain Vs C.C. (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No. 10061 of 2022
Date of Judgement/Order : 12/08/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Lalit Jain Vs C.C. (CESTAT Ahmedabad)
Held that penalty under Section 112(b) of the Customs Act cannot be imposed if the assessee has not dealt with or transported goods physically in any manner.
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