https://www.taxtmi.com/highlights?id=17803 Since there was no demand under section 28(8) of the Customs Act for duty, no penalty could have been imposed under that provision and consequently the penalty under section 114A was not sustainable. - HC en-us Sat, 22 Mar 2014 09:48:10 +0530 Sat, 22 Mar 2014 09:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17803 Since there was no demand under section 28(8) of the Customs Act for duty, no penalty could have been imposed under that provision and consequently the penalty under section 114A was not sustainable. - HC Highlights Customs Sat, 22 Mar 2014 09:48:10 +0530 https://www.taxtmi.com/highlights?id=17803