TMI BlogCustoms House Agent Penalized for Filing Shipping Bills for Fake Export Firms u/s 114(iii) of Customs Act, 1962.Penalty on CHA u/s 114 (iii) of CA, 1962 - It has been alleged that appellants were one of the three CHAs whose services were utilized in filing the shipping bills of the fictitious export firms - Penalty reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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