https://www.taxtmi.com/highlights?id=65681 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 en-us Sat, 17 Sep 2022 21:17:39 +0530 Sat, 17 Sep 2022 21:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65681 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 Highlights Customs Sat, 17 Sep 2022 21:17:39 +0530 https://www.taxtmi.com/highlights?id=65681