Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods ...
Customs
May 22, 2019
Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried their level best but not done due to some technical issues - there is no collusion and wilful mis-statement or suppression of fact or “Mens rea” to evade payment of duty - no penalty and the confiscation
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