Levy of penalty u/s 114 (i) of the Customs Act, 1962 on Merchant ...
Customs
November 18, 2023
Levy of penalty u/s 114 (i) of the Customs Act, 1962 on Merchant Exporter - smuggling of Red Sanders - No evidence put forth as regards antecedents of the exporter of irregular exports in the past, nor there is any evidence of appellant’s role in procurement of red sanders; as such there is no evidence of appellant’s connection with such activities - No penalty - AT
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