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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

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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