DRI's Timely Action Prevents Fraudulent Drawback; Penalties u/ss 114 & 114AA of Customs Act Justified.

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Full Text of the Document

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....If the DRI authorities have not intercepted the goods prior to export, the fraudulent drawback amounts would have been received - The penalties imposed u/s 114 as well as 114AA of the Customs Act, 1962 are justified.....