Customs broker avoids penalties for cosmetic misdeclaration; show-cause notice during de novo remand deemed unlawful under Customs Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs Brloker - Penalty u/s 112(a) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - misdeclaration of imported consignment - clearance of cosmetic items in personal baggage in commercial quantities imported by the passenger - issuance of show-cause notice in de novo remand proceedings is not permitted under law - No penalty - AT....