The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench set aside a penalty of 50 lakhs imposed under Section 112(b)(i) of the Customs Act, 1962. The officers of Airport Intelligence Unit, Ahmedabad found that Jignesh Savaliya working as Duty Officer, M/s Globe Ground India, to be behaving in a suspicious manner with a…
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