https://www.taxtmi.com/caselaws?id=234017 The case involved an appeal by M/s. Warren Trading Pvt.Ltd. against an order demanding duty, interest, and penalties under Sec. 112(a) of the Customs Act, 1962. The Revenue challenged penalties imposed on M/s. Warren Trading Pvt.Ltd. and another individual under Sec. 114A due to mis-declaration of imported goods. The court found the penalties were incorrectly imposed, set aside the impugned order, and allowed the appeals of the assesses while dismissing the Revenue's appeal. The judgment emphasized adherence to testing procedures and the significance of the limitation period in customs cases. en-us Wed, 27 Feb 2013 00:00:00 +0530 Mon, 10 Feb 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234017 The case involved an appeal by M/s. Warren Trading Pvt.Ltd. against an order demanding duty, interest, and penalties under Sec. 112(a) of the Customs Act, 1962. The Revenue challenged penalties imposed on M/s. Warren Trading Pvt.Ltd. and another individual under Sec. 114A due to mis-declaration of imported goods. The court found the penalties were incorrectly imposed, set aside the impugned order, and allowed the appeals of the assesses while dismissing the Revenue's appeal. The judgment emphasized adherence to testing procedures and the significance of the limitation period in customs cases. Case-Laws Customs Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234017