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Customs - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Levy of Penalty based on statements - Smuggling - The appellant ...

Customs

March 29, 2019

Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant had handled or had rendered any positive act for the smuggling of goods out of India. - No penalty.

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