Him Logistics Pvt.Ltd v. the Commissioner of Customs(Export) Icd, Tughlakabad, New Delhi
Case brief
What is this about?
The Court accepted the respondent's statement that goods were not prohibited. The penalty order under Section 112(a) of the Customs Act, 1962 is declared null and void. A fresh order will be passed by the adjudicating authority after an afresh examination.
What did the court decide?
The penalty order dated 29.08.2017 under Section 112(a) of the Customs Act, 1962 is declared null and void. A fresh order shall be passed on the question of penalty.