Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to brokerage received by the appellant.
Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to brokerage received by the appellant.
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