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Courier Agency M/s DHL Not Liable for Misdeclaration Due to Unawareness of License Fees in Contract.
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....Levy of penalty on courier agency - The enhancement of value is due to suppression of the fact related to the contract of licence. Since this fact was not known to the courier M/s DHL, he can not be implicated for misdeclaration of value due to non inclusion of licence fees....