TMI BlogLevy of penalty - misdeclaration of goods - Equipment Type Approval (ETA) certificates have been found...Levy of penalty - misdeclaration of goods - Equipment Type Approval (ETA) certificates have been found to be fake - mens-rea is not required - appellant are liable to penalty u/s 112 (a) (ii) of the Customs Act, 1962 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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