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Penalty Imposed for Negligence in Document Submission Violating Provisional Assessment Conditions u/s 117.
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....Levy of penalty - Provisional assessment and release of goods against P.D. bond - non supply of documents and information within prescribed period - violation of conditions of Bond - As there is no doubt that the appellants were negligent, we do find that there is sufficient reason to impose penalty on the appellants u/s 117 - AT....