Penalty u/s 114 - Since the respondent had knowledge about the ...
Liability for Penalty u/s 114: Failure to Report Sandalwood in Roofing Tile Consignment to Customs Authorities.
March 27, 2015
Case Laws Customs HC
Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs Authorities, he is liable for penalty. - HC
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