https://www.taxtmi.com/highlights?id=34411 Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had not examined the cargo are not associated with the said shipping bills, the adjudicating authority was correct in her conclusion that no penalty can be imposed on them u/s 114(iii) CA, 1962 - AT en-us Tue, 18 Apr 2017 10:09:40 +0530 Tue, 18 Apr 2017 10:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34411 Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had not examined the cargo are not associated with the said shipping bills, the adjudicating authority was correct in her conclusion that no penalty can be imposed on them u/s 114(iii) CA, 1962 - AT Highlights Customs Tue, 18 Apr 2017 10:09:40 +0530 https://www.taxtmi.com/highlights?id=34411