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Customs - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Penalty u/s 114A and 114AA of Customs Act - providing wrong ...

Customs

November 13, 2020

Penalty u/s 114A and 114AA of Customs Act - providing wrong information in the course of business - The penalty imposed under Section 114AA and the penalty imposed under Section 114A are not mutually exclusive and penalty cannot be imposed simultaneously under both these sections. - AT

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