Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty - Any person - Scope of Section u/s 114 - Intention of legislature is that it can be any other person howsoever distantly relevant to the exporter or the CHA firm if is found involved in any such act which may render the goods to be exported/imported liable for confiscation, shall be liable to penalty under Section 114 of the Customs Act. - AT
Levy of penalty - Any person - Scope of Section u/s 114 - Intention of legislature is that it can be any other person howsoever distantly relevant to the exporter or the CHA firm if is found involved in any such act which may render the goods to be exported/imported liable for confiscation, shall be liable to penalty under Section 114 of the Customs Act. - AT
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