The CESTAT upheld the imposition of penalty under Section 114A...

The CESTAT upheld the imposition of penalty under Section 114A of the CA, 1962 alongside penalty under Section 112(a), affirming the determination of liability under Section 28 due to willful suppression of facts by the importer. The Tribunal relied on a precedent from a coordinate Bench which had found sufficient evidence of deliberate concealment, thus justifying the levy of penalty under Section 114A. Consequently, the appeal was dismissed, confirming the penalties imposed for the wilful non-disclosure and affirming the revenue's stance on the matter.