https://www.taxtmi.com/caselaws?id=205841 The Tribunal upheld the demand of the differential customs duty on HSBs and penalties under Section 114A. The penalty on SPL was reduced, and the demand under Section 28B was vacated. Penalties on employees were also vacated, and fines were set aside due to the unavailability of goods for confiscation. Appeals were partly allowed, with individual appeals fully allowed. en-us Wed, 18 Aug 2010 00:00:00 +0530 Mon, 26 Sep 2011 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205841 The Tribunal upheld the demand of the differential customs duty on HSBs and penalties under Section 114A. The penalty on SPL was reduced, and the demand under Section 28B was vacated. Penalties on employees were also vacated, and fines were set aside due to the unavailability of goods for confiscation. Appeals were partly allowed, with individual appeals fully allowed. Case-Laws Customs Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205841