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Case Law Details

Case Name : S.B. Agarwal Vs Commissioner of Customs (CESTAT Delhi)
Related Assessment Year :
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S.B. Agarwal Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: The alleged misdeclaration in the year of manufacture of the machinery to be imported by the appellant to the Directorate General of Foreign Trade ( DGFT ) did not fall within the purview of Section 114AA of the Customs Act, 1962.

Held: S.B. Agarwal, proprietor1 of M/s. Nimbark Textile Mills filed this appeal to assail the personal penalty of Rs.71,66,520/- imposed on him under section 114AA of the Customs Act, 19622 passed by Commissioner of Customs, Jodhpur. There was alle

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