Section 114(iii) Customs Act: Officers Cleared of Penalties Due to Lack of Cargo Examination and Shipping Bill Involvement.

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....Imposition of penalties u/s 114(iii) of the CA, 1962 - If the officers who are respondents herein had not examined the cargo are not associated with the said shipping bills, the adjudicating authority was correct in her conclusion that no penalty can be imposed on them u/s 114(iii) CA, 1962 - AT....