TMI BlogPenalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it...Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has been stated and accepted by the exporter - No penalty on CHA - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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