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    <title>Liability for Penalty u/s 114: Failure to Report Sandalwood in Roofing Tile Consignment to Customs Authorities.</title>
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    <description>Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs Authorities, he is liable for penalty. - HC</description>
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      <description>Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs Authorities, he is liable for penalty. - HC</description>
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