Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT
Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT
Note: It is a system-generated summary and is for quick reference only.