MSC Agency (India) Private Ltd. Versus Commissioner of Customs (Seaport-Import), Chennai - Customs - CESTAT CHENNAI - Tri - Import of Shredded Steel Scrap - Consignment found to contain broken goods - Penalty u/s 116 and 112 - Held that - Revenue has not brought out anything on record to show that the shipping line was aware of the mis-declaration regarding the contents of the containers. It is not in dispute that the containers were brought with seals intact. It is also evident that the importe................................... Customs - Case Laws
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