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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Imposition of penalty on Director - Penalty being imposable on ...

Case Laws     Customs

December 22, 2015

Imposition of penalty on Director - Penalty being imposable on the basis of mens rea, it should be on a personnel of the Managing Director but not on his designation. Therefore, the Corrigendum which has no force in the eyes of law does not become enforceable - AT

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