Import of Popcorn Maize Faces Confiscation for Non-Disclosure of Agreement; Penalties u/ss 114A & 114AA Applied.

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....Eligibility for exemption under Notification 21/2002 - Import of Pop corn maize - As the declaration did not declare the existence of the Agreement, the goods are liable to be confiscated under Section 111(m) of the Customs Act and penalty under Section 114A and 114AA are to be imposed - AT....