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False declaration penalty applies as multiple of goods' value; unloading failures attract duty-based penalties and residual fines. Section 114AA penalises knowingly or intentionally false or incorrect declarations, statements or documents in customs transactions by imposing a penalty assessed as a multiple of the goods' value. Section 116 penalises the person in charge of a conveyance when goods are not unloaded or are deficient at destination without satisfactory explanation, with penalties calibrated to the duty or export duty that would have been chargeable; a residual monetary penalty applies where no specific penalty is provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>False declaration penalty applies as multiple of goods' value; unloading failures attract duty-based penalties and residual fines.</h1> Section 114AA penalises knowingly or intentionally false or incorrect declarations, statements or documents in customs transactions by imposing a penalty assessed as a multiple of the goods' value. Section 116 penalises the person in charge of a conveyance when goods are not unloaded or are deficient at destination without satisfactory explanation, with penalties calibrated to the duty or export duty that would have been chargeable; a residual monetary penalty applies where no specific penalty is provided.
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