No Penalty for Company u/s 114 of Customs Act Due to Lack of Evidence in Duty Drawback Case.

Penalty u/s 114 of CA - duty drawback - There is nothing on record to indicate the appellant M/s Exim Services had instructed/aided M/s Suryakiran International Limited for claiming ineligible drawback on the export of mis-declared and overvalued Denim Garments - No penalty. .....

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