Levy of penalty - There is no allegation in the show cause ...

Case Laws Customs

February 6, 2021

Levy of penalty - There is no allegation in the show cause notice in respect of the test certificate produced by the appellant. The mere allegation is that the appellant being an experienced person should know the difference between prime and secondary/defective material. The act of filing the test certificate shows that the appellant has no mens rea and filed the documents being a bonafide facilitator - No penalty - AT

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Levy of penalty - There is no allegation in the show cause ...

Case Laws Customs

February 6, 2021

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