Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Levy of penalty - non-issuance of Tax Invoice - instead, Sale Invoice were issued - in the absence of requisite details supplied by the purchasing dealers, no penalty cannot be imposing on selling dealer / assessee.
Levy of penalty - non-issuance of Tax Invoice - instead, Sale Invoice were issued - in the absence of requisite details supplied by the purchasing dealers, no penalty cannot be imposing on selling dealer / assessee.
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