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HomeIndirect TaxesAbetment Charge Can’t Survive Without Identifying Actual Importer: CESTAT

Abetment Charge Can’t Survive Without Identifying Actual Importer: CESTAT

Indirect Taxes

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By Mariya Paliwala
Abetment Charge Can’t Survive Without Identifying Actual Importer: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that a charge of abetment under Section 112(a) of the Customs Act, 1962 cannot be sustained when the actual importer responsible for the alleged improper importation remains unidentified. The bench of P. Dinesha (Judicial Member) has observed that abetment necessarily…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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