https://www.taxtmi.com/highlights?id=18641 Although the appellant has financed for the importation of the consignments but there is no whisper about the ownership and the financer having handled or have made any declaration on the Bill of Entry filed, penalty under Section 112(a) cannot be imposed - AT en-us Thu, 22 May 2014 12:01:19 +0530 Thu, 22 May 2014 12:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18641 Although the appellant has financed for the importation of the consignments but there is no whisper about the ownership and the financer having handled or have made any declaration on the Bill of Entry filed, penalty under Section 112(a) cannot be imposed - AT Highlights Customs Thu, 22 May 2014 12:01:19 +0530 https://www.taxtmi.com/highlights?id=18641