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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Levy of penalty - appellant being mediator acting as a broker in ...

July 29, 2023

Case Laws     Customs     AT

Levy of penalty - appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. - Since, none of the acts referred to in Section 112(b) of Customs Act, 1962 are proved against the appellant, imposition of penalty cannot sustain. - AT

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