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High Court Upholds Penalty u/s 112(a) of Customs Act for Mis-declaration of Goods' Description; Section 114A Penalty Stands.

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....Imposition of penalty u/s 112 (a) of the Customs Act, 1962 - mis-declaration of the description of the goods - Whether deletion of penalty imposed u/s 114A justified? - Held No - HC....

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