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Flipkart India Ltd. Versus Commissioner of Customs, Chennai-VII

Confiscation - penalty u/s 112 (a) of CA - wrong invoicing by the supplier - Held that - the airway bill does give correct number of pieces. It is also a fact that the consignment was subjected to open and examination at which time this discrepancy was not noticed. At the same time, an important aspect is that the appellant themselves came forward, after the goods had been cleared out of charge, to inform the customs authorities that they had in fact received excess quantity of goods. This attes....... + More



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