Customs Officers Can Invoke Sections 113(d) & 114 of Customs Act, 1962 for DEPB Scheme Export Violations.

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....Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - Customs officers are empowered to invoke section 113(d) and 114 of Customs Act, 1962 in cases relating to export under claim for DEPB - AT....