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Customs - Highlights / Catch Notes

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Compounding of offences u/s 137(3) of Customs Act - Rate for ...

Customs

December 2, 2023

Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. - HC

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