https://www.taxtmi.com/highlights?id=14522 Nature of assessment – penalty - confiscation – When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable - AT en-us Mon, 16 Sep 2013 10:54:46 +0530 Mon, 16 Sep 2013 10:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14522 Nature of assessment – penalty - confiscation – When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been confiscated because the assessment was provisional - This argument was legally not tenable - AT Highlights Customs Mon, 16 Sep 2013 10:54:46 +0530 https://www.taxtmi.com/highlights?id=14522