Case Law Details
Case Name : Commissioner of Customs Airport And General Vs ICS Cargo (Delhi High Court)
Appeal Number : CUSAA 51/2023
Date of Judgement/Order : 13/10/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Commissioner of Customs Airport And General Vs ICS Cargo (Delhi High Court)
Conclusion: CHA was not liable to be prosecuted for imposition of a penalty under Section 114AA as there was proper verification on the part of the Customs House Agent (CHA) with regard t
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