No penalty for shipping line u/s 112 of Customs Act, 1962, as mis-declaration was not their fault. https://www.taxtmi.com/highlights?id=58149 Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has not been disputed by the Revenue and the mis-declaration of weight and description of the goods was found at the time of physical examination of the goods. - There is no fault of the shipping line - No penalty - AT en-us Fri, 28 May 2021 16:19:49 +0530 Fri, 28 May 2021 16:19:49 +0530 TaxTMI RSS Generator No penalty for shipping line u/s 112 of Customs Act, 1962, as mis-declaration was not their fault. https://www.taxtmi.com/highlights?id=58149 Levy of penalty on shipping line u/s 112 of the Customs Act, 1962 - mis-declaration of goods in description as well as in quantity in bills of landing - As the fact has not been disputed by the Revenue and the mis-declaration of weight and description of the goods was found at the time of physical examination of the goods. - There is no fault of the shipping line - No penalty - AT Highlights Customs Fri, 28 May 2021 16:19:49 +0530 https://www.taxtmi.com/highlights?id=58149