Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Denial of exemption claim - manufacturer cleared the exempted goods on payment of duty during the period in dispute - the erroneous payment of duty would not render the goods other than exempted goods. - HC
Denial of exemption claim - manufacturer cleared the exempted goods on payment of duty during the period in dispute - the erroneous payment of duty would not render the goods other than exempted goods. - HC
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