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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration ...

Customs

March 5, 2021

Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT

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