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CESTAT Chennai held that penalty under section 114AA of the Customs Act is leviable on person who causes to be made, signed or used any false declaration or fraudulent document

Tamil naduJammu and kashmirShri ic kannanHarendra singh palShri naveen kumarGouri nandanamNaveen kumar kannanShri vijayShri kannanHari radhakrishnanNaveen kumarVijay anandVijay kumarGauri nandanamMartine rolandPte ltd