M/s. Fast Forward Express Courier Versus Commissioner of Customs, Chennai - Customs - CESTAT CHENNAI - Tri - Penalty u/s 117 - Authorization under Regulation 13(a) not produced - Held that - goods arrived on 22.06.2009 and they filed the bill of entry as per manifest and the goods are also detained on the same date. It is contended that after filing of the bill of entry, they obtained the authorization for clearance of the goods as per normal practice. Be that as it may, it is seen that eight co................................... Customs - Case Laws
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