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Misdeclaration of imported goods - Levy of penalty - even if a concerned person has not submitted Bill of Entry if he is found to be an abettor in illegal import penalty u/s 112 (a) of the Act is imposable. - HC

Customs - Misdeclaration of imported goods - Levy of penalty - even if a concerned person has not submitted Bill of Entry, if he is found to be an abettor in illegal import, penalty u/s 112 (a) of the .....

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