Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The adjudicating authority himself is not sure about the involvement of the appellant in the modus operandi of the importer - the entire finding is based on assumption and presumptions and on that basis the appellant cannot be punished.
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