Penalties u/s 112 (a) of CA, 1962 on CHA - at the time of filing the bill of entry the appellants did...

Penalties u/s 112 (a) of CA, 1962 on CHA - at the time of filing the bill of entry the appellants did not get all the required documents to fulfill the KYC norms of the importer. Such act may attract proceedings, if at all, under the regulations for licensing of a CHA - No penalty - AT .....

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