Penalty u/s 114(A) - appellants have wrongly claimed the ...
No Penalty for Incorrect Exemption Claim on Imports; No Fraudulent Intent Found u/s 114(A).
April 19, 2018
Case Laws Customs AT
Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT
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