Penalty u/s 114 (i) and 114 (iii) of the Customs Act, 1962 - ...
Case Laws Customs
November 19, 2018
Penalty u/s 114 (i) and 114 (iii) of the Customs Act, 1962 - exports of overvalued and sub standards goods - Only on the basis of familiarity between the two, it cannot lead to inference of Appellant having committed any illegal act.
View Source