Whether an importer can be penalized for not having claimed ...
Importer Can't Be Penalized for Missing Exemption Claim; Refund Still Possible Under Notification No. 102/2007.
May 8, 2014
Case Laws Customs AT
Whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of importation by refusing to grant refund under Notification No. 102/2007 - Held no - AT
View Source