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Customs - Highlights / Catch Notes

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Penalty u/s 112(b)(ii) of the CA, 1962 - in view of the fact ...

Customs

January 13, 2018

Penalty u/s 112(b)(ii) of the CA, 1962 - in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and such amount was appropriated into the Government account in the adjudication order, penalties cannot be imposed - AT

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