https://www.taxtmi.com/caselaws?id=256026 The court dismissed the Civil Miscellaneous Appeal challenging Customs duty, redemption fine, and penalty imposed on an appellant in the aluminum scrap business. The court held that penalties exceeding the duty amount were justified under Section 112(b)(v) of the Customs Act due to misdeclaration of goods and duty. The appellant's arguments, relying on Section 112(b)(ii), were deemed legally untenable. Consequently, the court upheld the Final Order by the Appellate Tribunal confirming the penalties and fines, dismissing the appeal without costs. en-us Mon, 10 Feb 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256026 The court dismissed the Civil Miscellaneous Appeal challenging Customs duty, redemption fine, and penalty imposed on an appellant in the aluminum scrap business. The court held that penalties exceeding the duty amount were justified under Section 112(b)(v) of the Customs Act due to misdeclaration of goods and duty. The appellant's arguments, relying on Section 112(b)(ii), were deemed legally untenable. Consequently, the court upheld the Final Order by the Appellate Tribunal confirming the penalties and fines, dismissing the appeal without costs. Case-Laws Customs Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256026