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Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Sec 112 (a) of the Customs Act 1962 has been mentioned for ...

Customs

May 26, 2016

Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any justification/opportunity to the appellant as to why suddenly penalty under Sec 114 was imposed - penalty set aside - AT

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