Section 114A Penalty Valid Without Naming Importer under Customs Act, 1962. Importer Name Not Required for Imposing Penalty.

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....Imposition of penalty u/s 114A of Customs Act, 1962 - failure to specify the name of the firm or individual on whom the penalty u/s 114A of CA, 1962 was fastened - There is no requirement for a specific mention of the importer to validate the penalty under section 114A of Customs Act, 1962. - AT....