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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Imposition of penalty - As the licence is misused by the letter ...

Case Laws     Customs

October 3, 2019

Imposition of penalty - As the licence is misused by the letter of authority holder, in the absence of mens rea which is an essential ingredient of the offence, the petitioner No.1 cannot be held liable to pay the penalty.

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