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<h1>The Supreme Court dismissed the Special Leave Petition in 2018 (9) TMI 1295.</h1> The Supreme Court dismissed the Special Leave Petition in 2018 (9) TMI 1295. - TMI Penalty u/s 112 of CA and u/s 114AA of CA - misdeclaration of goods - Held that:- There is no merit in the present Special Leave Petition. The Special Leave Petition is accordingly dismissed. The Supreme Court dismissed the Special Leave Petition in 2018 (9) TMI 1295. The bench comprised of Justice Ranjan Gogoi, Justice Navin Sinha, and Justice K.M. Joseph. The petitioner was represented by Mr. Rupesh Kumar, AOR.