TMI BlogCustoms House Agent Penalized for Fraudulent Export Scheme u/s 114 of Customs Act, Involving Duty Drawback Fraud.Fraudulent export of low quality goods - Penalty on CHA u/s 114 of CA - appellant held to be equally responsible for the fraudulent export of low quality goods with the sole aim of claiming the undue benefits duty drawback from Customs Department. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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