Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the...

Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers - substitution of goods en-route to the port cannot held the appellant responsible for imposition of penalty - AT .....

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