Penalties u/s 112(a) Not Applicable: Importers Cleared Goods with Duty Payment, No Doubt on Confiscation Liability.

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....Imposition of penalties - u/s 112(a) - action is not covered u/s 112(a) in as much as the importers or their employees never could have had a doubt that their goods are liable for confiscation, as the said goods were removed on BOE on which there was payment of duty - AT....