Sections 112(a) and 114AA: Penalties Need More Than Filing Bill of Entry; Involvement in Importation Required.

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....CHA - Penalties u/s 112(a) and 114AA of CA, 1962 - for penalty under the Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or a role in the importation of cargo is not sufficient. - AT....