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Customs - Highlights / Catch Notes

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Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration ...

Case Laws     Customs

March 5, 2021

Levy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - AT

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