Imposition of penalty on container freight station (CFS) u/s ...
Case Laws Customs
September 23, 2023
Imposition of penalty on container freight station (CFS) u/s 112A of Customs Act - clandestine removal by way of generating & producing bogus Custom documents - existence of mens rea or not - In absence of any statement bringing on record either knowledge of employee or of CFS, penalty under Section 112A does not get attracted - AT
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