https://www.taxtmi.com/caselaws?id=253343 The High Court upheld the penalty of Rs. 1 lac imposed on the appellant under Section 114 of the Customs Act, 1962, for involvement in exporting misdeclared goods, despite the appellant's claims of innocence. The Court's decision was consistent with previous rulings, emphasizing the importance of enforcing customs regulations to combat fraudulent activities in international trade. en-us Tue, 09 Sep 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253343 The High Court upheld the penalty of Rs. 1 lac imposed on the appellant under Section 114 of the Customs Act, 1962, for involvement in exporting misdeclared goods, despite the appellant's claims of innocence. The Court's decision was consistent with previous rulings, emphasizing the importance of enforcing customs regulations to combat fraudulent activities in international trade. Case-Laws Customs Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253343