Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT
Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl. CIT(IDS) in imposing penalty u/s 272A(2)(k) of the Act is upheld in principle - AT
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