CESTAT set aside the penalty imposed by Revenue Department due to lack of evidence
Last updated: 28 July 2021
Court :
CESTAT
Brief :
In M/s. Air India Ltd. v. Commissioner of Customs [Custom Appeal No. 40035 of 2021 – SM dated July 09, 2021], M/s Air India Ltd. ('the Appellant') was granted custodianship permission for the export of cargo. The Appellant, as a custodian, are duty bound to comply with the provisions of Customs Act, 1962 ('the Customs Act') and allied rules i.e., the Handling of Cargo in Customs Area Regulations, 2009 ('the HCCAR').
Citation :
Custom Appeal No. 40035 of 2021 – SM dated July 09, 2021
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Bimal Jain
Published in Custom
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