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Customs - Highlights / Catch Notes

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Penalty u/s 112(a) and 114AA of CA - import of High end cars / ...

Customs

October 15, 2018

Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared and paid the duty during investigation - the truth and the averments made therein cannot be altered at the appellate stage - penalty u/s 112(a) of the Act upheld.

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