https://www.taxtmi.com/highlights?id=14115 Import without Payment of Duty for export - failure to export - Penalty u/s 114A was imposable in case duty had not been levied or had been short-levied, etc., by reason of fraud, collusion or wilful mis-statement or suppression of facts or contravention - no such ingredient in the present case - no penalty - AT en-us Mon, 26 Aug 2013 15:34:40 +0530 Mon, 26 Aug 2013 15:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14115 Import without Payment of Duty for export - failure to export - Penalty u/s 114A was imposable in case duty had not been levied or had been short-levied, etc., by reason of fraud, collusion or wilful mis-statement or suppression of facts or contravention - no such ingredient in the present case - no penalty - AT Highlights Customs Mon, 26 Aug 2013 15:34:40 +0530 https://www.taxtmi.com/highlights?id=14115