Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
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This notification amends the existing Principal Notification No. 63/1994-Customs (N.T.) dated 21st November 1994 to notify the Ultapani Land Customs Station (LCS) route. The road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) has been notified as an approved route for import and export of goods across the land frontier with Bhutan. This amendment has been issued by the Central Board of Indirect Taxes and Customs u/s 7 of the Customs Act, 1962, exercising powers to notify LCS routes.
This notification amends the existing Principal Notification No. 63/1994-Customs (N.T.) dated 21st November 1994 to notify the Ultapani Land Customs Station (LCS) route. The road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) has been notified as an approved route for import and export of goods across the land frontier with Bhutan. This amendment has been issued by the Central Board of Indirect Taxes and Customs u/s 7 of the Customs Act, 1962, exercising powers to notify LCS routes.
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