https://www.taxtmi.com/caselaws?id=256420 The appeal against the reduction of penalty under section 114(iii) of the Customs Act, 1962 was dismissed by Judge Mr. Manmohan Singh. The appellant failed to prove lack of involvement in mis-declaration, attributing responsibility to the Customs House Agent and its G.Card holder. Despite the appellant's arguments, the judge upheld the penalty, directing the appellant to deposit Rs. 1 lakh within four weeks and emphasizing compliance with penalty requirements. en-us Mon, 05 Jan 2015 00:00:00 +0530 Thu, 12 Feb 2015 10:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256420 The appeal against the reduction of penalty under section 114(iii) of the Customs Act, 1962 was dismissed by Judge Mr. Manmohan Singh. The appellant failed to prove lack of involvement in mis-declaration, attributing responsibility to the Customs House Agent and its G.Card holder. Despite the appellant's arguments, the judge upheld the penalty, directing the appellant to deposit Rs. 1 lakh within four weeks and emphasizing compliance with penalty requirements. Case-Laws Customs Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256420