TMI BlogWho Pays the Penalty? Authorized Signatory vs. Proprietor Liability Under Customs Act Sections 114A and 112(a.Imposition of penalty u/s 114A and 112(a) of Customs Act - Liability of penalty on on the authorized signatory or on the proprietor of the firm - penalty under this Section is payable by the person by whom duty or interest there upon is payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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