Customs Brloker - Penalty u/s 112(a) of the Customs Act, 1962 ...
Customs
March 15, 2021
Customs Brloker - Penalty u/s 112(a) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - misdeclaration of imported consignment - clearance of cosmetic items in personal baggage in commercial quantities imported by the passenger - issuance of show-cause notice in de novo remand proceedings is not permitted under law - No penalty - AT
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