Importer Penalized for Independent Action u/s 114AA; CHA Cleared of Responsibility u/s 112(a.

Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the advice of the CHA - the CHA cannot be held responsible for the violations committed by the importer, without listening the advice of the CHA - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X