Section 111(o) of Customs Act, 1962 becomes inapplicable once duty is recovered

Apex International Vs Commissioner of Customs (NS-IV) (CESTAT Mumbai)

CESTAT Mumbai held that with the recovery of duty, imports stand regularized and hence section 111(o) of Customs Act, 1962 becomes inapplicable. Accordingly, confiscation and penalty set aside.

Please become a Premium member. If you are already a Premium member, login here to access the full content.