If the DRI authorities have not intercepted the goods prior to ...
DRI's Timely Action Prevents Fraudulent Drawback; Penalties u/ss 114 & 114AA of Customs Act Justified.
September 14, 2017
Case Laws Customs AT
If the DRI authorities have not intercepted the goods prior to export, the fraudulent drawback amounts would have been received - The penalties imposed u/s 114 as well as 114AA of the Customs Act, 1962 are justified.
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