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Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles but did not intimate the same to the customs Authorities he is liable for penalty. - HC

Customs - Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs Authorities, he is liab .....

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