Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT
Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT
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