Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
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