Penalty Under Customs Act Section 112 on Export Unit Overturned Due to Vacated Seizure of Imported Ball Bearings.

100% EOU - Levy of penalty u/s 112 of the Customs Act - allegation of of conniving in disposal of imported Ball bearings through a shop situated in Kashmiri Gate - The seizure having been vacated, imposition of penalty would not survive - AT .....

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