Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
STPI units - Unauthorised procurement of inputs - The procurement of the goods free of duty, were on the basis of the said certificates issued by the authorities and does not reflect upon mala fide or the assessee so as to invoke any penal action against them - Penalties set aside.
STPI units - Unauthorised procurement of inputs - The procurement of the goods free of duty, were on the basis of the said certificates issued by the authorities and does not reflect upon mala fide or the assessee so as to invoke any penal action against them - Penalties set aside.
Note: It is a system-generated summary and is for quick reference only.
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