TMI BlogLevy of penalty on Customs broker - overvaluation of goods by exporter in order to claim excess export...Levy of penalty on Customs broker - overvaluation of goods by exporter in order to claim excess export benefits - since SVARAD had verified the relevant documents possessed by the exporters and issued by government departments, the authenticity of which is not under challenge, there is no failure in this regard on their part and the penalty imposed on them under the CBLR and is not sustainable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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