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Customs - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Imposition of penalties - default on the part of Customs Broker ...

Case Laws     Customs

January 7, 2020

Imposition of penalties - default on the part of Customs Broker to declare the correct value of goods - the liability of customs duty rests only upon the importer - Accordingly Section 114A also applied to the importer in this case.

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