https://www.taxtmi.com/caselaws?id=400708 The territorial reach of the Customs Act, 1962 was examined in the context of whether penalty under Section 112(a) could be imposed on an exporter based in Dubai, UAE for alleged misdeclaration linked to customs duty evasion in India. Conflicting prior decisions were noted on whether the Act has extra-territorial operation sufficient to support personal penalty on a foreign supplier. Because those views were inconsistent, the Tribunal did not finally determine the sustainability of penalty and referred the question to a Larger Bench for authoritative resolution. en-us Thu, 05 Mar 2020 00:00:00 +0530 Mon, 16 Nov 2020 15:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400708 The territorial reach of the Customs Act, 1962 was examined in the context of whether penalty under Section 112(a) could be imposed on an exporter based in Dubai, UAE for alleged misdeclaration linked to customs duty evasion in India. Conflicting prior decisions were noted on whether the Act has extra-territorial operation sufficient to support personal penalty on a foreign supplier. Because those views were inconsistent, the Tribunal did not finally determine the sustainability of penalty and referred the question to a Larger Bench for authoritative resolution. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400708