Court Rules No Violation of Section 11D: Clerical Error in Invoice Doesn't Warrant Duty Recovery Due to Lack of Intent.

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....Duty demand - Violation of Section 11D - because of the error committed by the clerk in generating the invoice, the assessee could not be faulted with - In the absence of any intention to collect excess duty, assessee cannot be held as violated the provisions of Section 11D - No recovery - HC....