TMI BlogPenalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful...Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not proved, penalty not imposable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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