Penalty - under Section 114A of the Customs Act - to impose ...
Penalty Not Imposed Under Customs Act Section 114A Due to Lack of Proof of Collusion or Misstatement.
April 12, 2016
Case Laws Customs AT
Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not proved, penalty not imposable - AT
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