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Customs - Highlights / Catch Notes

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Levy of penalty on CHA and Clearing and forwarding agents - Role ...

Customs

October 19, 2023

Levy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents -The contention of the Appellants agreed upon that they cannot be held responsible for over invoicing if any, done by the exporter for the purpose of getting excess drawback. - AT

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