Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had...

Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had not examined the cargo are not associated with the said shipping bills, the adjudicating authority was correct in her conclusion that no penalty can be imposed on them u/s 114(iii) CA, 1962 - AT .....

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