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Customs - Highlights / Catch Notes

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Levy of penalty u/s 114AA on artificial person - Appellant’s ...

Customs

July 9, 2016

Levy of penalty u/s 114AA on artificial person - Appellant’s involvement was consciously and knowingly which cannot be ruled out. Law is well settled that fraud is a nullity and should get burial death. Therefore, any interference to the appellate order shall be a mockery for which the appeal is dismissed - AT

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