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Customs - Highlights / Catch Notes

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Levy of penalty - authorized courier - incident of manipulation ...

Customs

August 23, 2023

Levy of penalty - authorized courier - incident of manipulation of their office system and the clearance of the consignments falsely declared as ‘documents’ - The appellant has cooperated with the investigation so as to bring out the truth. On appreciation of the evidence, we do not find grounds to hold that the appellant had played any role in the incident. - AT

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