Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the ...
Case Laws Customs
September 25, 2015
Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the goods are exempted the appellants should have followed the procedure for clearing the goods to DTA which apparently they have not done - Penalty to be levied though reduced - AT
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