Levy of penalty u/s 112 of Customs Act on Chartered Accountant ...
Customs
December 27, 2021
Levy of penalty u/s 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - There are no hesitation to hold a finding that principles of natural justice has not been followed by the Commissioner of Customs (Export-II) and she has flouted the clear direction contained in the remand order to follow principles of natural justice, though passed in respect of the principal importer/appellant - No penalty - AT
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