https://www.taxtmi.com/highlights?id=66600 Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction of the Collector of Customs for prosecution - Question of sanction according to Mr. Roy may arise at any stage of proceedings even it may arise at the inception of the proceeding as well. - HC en-us Thu, 17 Nov 2022 09:12:28 +0530 Thu, 17 Nov 2022 09:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66600 Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction of the Collector of Customs for prosecution - Question of sanction according to Mr. Roy may arise at any stage of proceedings even it may arise at the inception of the proceeding as well. - HC Highlights Customs Thu, 17 Nov 2022 09:12:28 +0530 https://www.taxtmi.com/highlights?id=66600