Penalty u/s 112(a) of the Customs Act, 1962 - allegation that Chartered Accountant (CA) has abetted the...

Penalty u/s 112(a) of the Customs Act, 1962 - allegation that Chartered Accountant (CA) has abetted the fraud - CA issued the Export Performance Certificate and Solvency Certificate - no role was played by him in so far as the imports and illegal diversion of the imported goods to local market are concerned. - No penalty. .....

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