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Customs - Highlights / Catch Notes

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Levy of penalty on CHA - There is all along denial on the part ...

Customs

September 17, 2022

Levy of penalty on CHA - There is all along denial on the part of the offenders concerning their involvement in the alleged act but in the present case the concern clerk himself had admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in any proceedings - Levy of penalty confirmed - AT

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